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Senate File 2411

Partial Bill History

Bill Text

PAG LIN
  1  1                                         SENATE FILE 2411
  1  2 
  1  3                             AN ACT
  1  4 RELATING TO PUBLIC RETIREMENT SYSTEMS AND PROVIDING IMPLEMEN-
  1  5    TATION, APPLICABILITY, AND EFFECTIVE DATES. 
  1  6 
  1  7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  8 
  1  9                           DIVISION I
  1 10            PUBLIC SAFETY PEACE OFFICERS' RETIREMENT,
  1 11                 ACCIDENT, AND DISABILITY SYSTEM
  1 12    Section 1.  Section 97A.5, subsection 1, Code 1999, is
  1 13 amended to read as follows:
  1 14    1.  BOARD OF TRUSTEES.  A board of trustees of the Iowa
  1 15 department of public safety peace officers' retirement,
  1 16 accident, and disability system is created.  The general
  1 17 responsibility for the proper operation of the system is
  1 18 vested in the board of trustees.  The board of trustees is
  1 19 constituted as follows:  The commissioner of public safety,
  1 20 who is chairperson of the board, the treasurer of state, and
  1 21 an actively engaged member of the system, to be chosen by
  1 22 secret ballot by the actively engaged members of the system, a
  1 23 retired member of the system, to be chosen by secret ballot by
  1 24 the retired members of the system, and a person appointed by
  1 25 the governor.  The person appointed by the governor shall be
  1 26 an executive of a domestic life insurance company, an
  1 27 executive of a state or national bank operating within the
  1 28 state of Iowa, or an executive in the financial services
  1 29 industry, and shall be subject to confirmation by the senate.
  1 30 The members of the system and the person appointed by the
  1 31 governor shall serve for a term of two years.
  1 32    Sec. 2.  Section 97A.5, subsection 2, Code 1999, is amended
  1 33 to read as follows:
  1 34    2.  VOTING.  Each trustee shall be entitled to one vote on
  1 35 said board and two three concurring votes shall be necessary
  2  1 for a decision by the trustees on any question at any meeting
  2  2 of said board.
  2  3    Sec. 3.  Section 97A.6, subsection 2, Code 1999, is amended
  2  4 to read as follows:
  2  5    2.  Allowance on service retirement.
  2  6    a.  Upon retirement from service prior to July 1, 1990, a
  2  7 member shall receive a service retirement allowance which
  2  8 shall consist of a pension which equals fifty percent of the
  2  9 member's average final compensation.
  2 10    b.  Upon retirement from service on or after July 1, 1990,
  2 11 but before July 1, 1992, a member shall receive a service
  2 12 retirement allowance which shall consist of a pension which
  2 13 equals fifty-four percent of the member's average final
  2 14 compensation.
  2 15    c.  Commencing July 1, 1992, but before July 1, 2000, the
  2 16 board of trustees shall increase the percentage multiplier of
  2 17 the member's average final compensation by an additional two
  2 18 percent each July 1 until reaching sixty percent of the
  2 19 member's average final compensation.
  2 20    d.  Upon retirement from service on or after July 1, 2000,
  2 21 a member shall receive a service retirement allowance which
  2 22 shall consist of a pension which equals sixty and one-half
  2 23 percent of the member's average final compensation.
  2 24    d. e.  Commencing July 1, 1990, if the member has completed
  2 25 more than twenty-two years of creditable service, the service
  2 26 retirement allowance shall consist of a pension which equals
  2 27 the amount provided in paragraphs "b" and, "c", or "d", plus
  2 28 an additional percentage as set forth below:
  2 29    (1)  For a member who terminates service, other than by
  2 30 death or disability, on or after July 1, 1990, but before July
  2 31 1, 1991, and who does not withdraw the member's contributions
  2 32 pursuant to section 97A.16, upon the member's retirement there
  2 33 shall be added three-tenths percent of the member's average
  2 34 final compensation for each year of service over twenty-two
  2 35 years, excluding years of service after the member's fifty-
  3  1 fifth birthday.  However, this subparagraph does not apply to
  3  2 more than eight additional years of service.
  3  3    (2)  For a member who terminates service, other than by
  3  4 death or disability, on or after July 1, 1991, but before
  3  5 October 16, 1992, and who does not withdraw the member's
  3  6 contributions pursuant to section 97A.16, upon the member's
  3  7 retirement there shall be added six-tenths percent of the
  3  8 member's average final compensation for each year of service
  3  9 over twenty-two years, excluding years of service after the
  3 10 member's fifty-fifth birthday.  However, this subparagraph
  3 11 does not apply to more than eight additional years of service.
  3 12    (3)  For a member who terminates service, other than by
  3 13 death or disability, on or after October 16, 1992, but before
  3 14 July 1, 1996, and who does not withdraw the member's
  3 15 contributions pursuant to section 97A.16, upon the member's
  3 16 retirement there shall be added six-tenths percent of the
  3 17 member's average final compensation for each year of service
  3 18 over twenty-two years.  However, this subparagraph does not
  3 19 apply to more than eight additional years of service.
  3 20    (4)  For a member who terminates service, other than by
  3 21 death or disability, on or after July 1, 1996, but before July
  3 22 1, 1998, and who does not withdraw the member's contributions
  3 23 pursuant to section 97A.16, upon the member's retirement there
  3 24 shall be added one and one-half percent of the member's
  3 25 average final compensation for each year of service over
  3 26 twenty-two years.  However, this subparagraph does not apply
  3 27 to more than eight additional years of service.
  3 28    (5)  For a member who terminates service, other than by
  3 29 death or disability, on or after July 1, 1998, but before July
  3 30 1, 2000, and who does not withdraw the member's contributions
  3 31 pursuant to section 97A.16, upon the member's retirement there
  3 32 shall be added one and one-half percent of the member's
  3 33 average final compensation for each year of service over
  3 34 twenty-two years.  However, this subparagraph does not apply
  3 35 to more than ten additional years of service.
  4  1    (6)  For a member who terminates service, other than by
  4  2 death or disability, on or after July 1, 2000, and who does
  4  3 not withdraw the member's contributions pursuant to section
  4  4 97A.16, upon the member's retirement there shall be added two
  4  5 and three-fourths percent of the member's average final
  4  6 compensation for each year of service over twenty-two years.
  4  7 However, this subparagraph does not apply to more than ten
  4  8 additional years of service.
  4  9    Sec. 4.  Section 97A.6, subsection 8, paragraph b,
  4 10 unnumbered paragraph 1, Code 1999, is amended to read as
  4 11 follows:
  4 12    In lieu of the payment specified in paragraph "a", a
  4 13 beneficiary meeting the qualifications of paragraph "c" may
  4 14 elect to receive a monthly pension equal to one-twelfth of
  4 15 forty percent of the average final compensation of the member,
  4 16 but not less than an amount equal to twenty twenty-five
  4 17 percent of the monthly earnable compensation paid to an active
  4 18 member having the rank of senior patrol officer of the Iowa
  4 19 state patrol if the member was in service at the time of
  4 20 death.  For a member not in service at the time of death, the
  4 21 pension shall be reduced as provided in subsection 1,
  4 22 paragraph "b".
  4 23    Sec. 5.  Section 97A.6, subsection 14, paragraph a, Code
  4 24 1999, is amended to read as follows:
  4 25    a.  Effective July 1, 1980, and on each July 1 thereafter,
  4 26 the monthly pensions authorized in this section payable to
  4 27 retired members and to beneficiaries, except children of a
  4 28 deceased member, shall be adjusted as provided in this
  4 29 paragraph.  The monthly pension of each retired member and
  4 30 each beneficiary shall be adjusted by adding to that monthly
  4 31 pension an amount equal to the amounts determined in
  4 32 subparagraphs (1) and (2).  The adjusted monthly pension of a
  4 33 retired member shall not be less than the amount which was
  4 34 paid at the time of the member's retirement.
  4 35    (1)  An amount equal to the following percentages of the
  5  1 difference between the monthly earnable compensation payable
  5  2 to an active member of the department, of the same rank and
  5  3 position on the salary scale as was held by the retired or
  5  4 deceased member at the time of the member's retirement or
  5  5 death, for July of the preceding year and the monthly earnable
  5  6 compensation payable to an active member of the department of
  5  7 the same rank and position on the salary scale for July of the
  5  8 year just beginning shall be added to the monthly pension of
  5  9 each retired member and each beneficiary as follows multiplied
  5 10 by the following applicable percentage:
  5 11    (1) (a)  Thirty Forty percent for members receiving a
  5 12 service retirement allowance and for beneficiaries receiving a
  5 13 pension under subsection 9 of this section.
  5 14    (2) (b)  Thirty Forty percent for members with five or more
  5 15 years of membership service who are receiving an ordinary
  5 16 disability retirement allowance.
  5 17    (3) (c)  Fifteen Twenty-four percent for members with less
  5 18 than five years of membership service who are receiving an
  5 19 ordinary disability retirement allowance, and for
  5 20 beneficiaries receiving a pension under subsection 8 of this
  5 21 section.
  5 22    (4) (d)  Thirty-three and one-third Forty percent for
  5 23 members receiving an accidental disability allowance.
  5 24    The adjusted monthly pension shall not be less than the
  5 25 amount which was paid at the time of the member's retirement
  5 26 or death.
  5 27    The amount added to the monthly pension of a surviving
  5 28 spouse receiving a pension under subsection 12, paragraph "a",
  5 29 of this section shall be equal to one-half the amount that
  5 30 would have been added to the monthly pension of the retired
  5 31 member under this subparagraph.
  5 32    (2)  The following applicable amount determined as follows:
  5 33    (a)  Fifteen dollars where the member's retirement date was
  5 34 less than five years prior to the effective date of the
  5 35 adjustment.
  6  1    (b)  Twenty dollars where the member's retirement date was
  6  2 at least five years, but less than ten years, prior to the
  6  3 effective date of the adjustment.
  6  4    (c)  Twenty-five dollars where the member's retirement date
  6  5 was at least ten years, but less than fifteen years, prior to
  6  6 the effective date of the adjustment.
  6  7    (d)  Thirty dollars where the member's retirement date was
  6  8 at least fifteen years, but less than twenty years, prior to
  6  9 the effective date of the adjustment.
  6 10    (e)  Thirty-five dollars where the member's retirement date
  6 11 was at least twenty years prior to the effective date of the
  6 12 adjustment.
  6 13    As of the first of July of each year, the monthly pension
  6 14 payable to each surviving child under the provisions of
  6 15 subsections 8, 9, and 12 of this section shall be adjusted to
  6 16 equal six percent of the monthly earnable compensation payable
  6 17 on that July 1 to an active member having the rank of senior
  6 18 patrol officer of the Iowa state patrol.
  6 19    Sec. 6.  Section 97A.6, Code 1999, is amended by adding the
  6 20 following new subsection:
  6 21    NEW SUBSECTION.  16.  LINE OF DUTY DEATH BENEFIT.
  6 22    a.  If, upon the receipt of evidence and proof that the
  6 23 death of a member in service was the direct and proximate
  6 24 result of a traumatic personal injury incurred in the line of
  6 25 duty, the board of trustees decides that death was so caused,
  6 26 there shall be paid, to a person authorized to receive an
  6 27 accidental death benefit as provided in subsection 9, the
  6 28 amount of one hundred thousand dollars, which shall be payable
  6 29 in a lump sum.
  6 30    b.  A line of duty death benefit shall not be payable under
  6 31 this subsection if any of the following applies:
  6 32    (1)  The death resulted from stress, strain, occupational
  6 33 illness, or a chronic, progressive, or congenital illness,
  6 34 including, but not limited to, a disease of the heart, lungs,
  6 35 or respiratory system, unless a traumatic personal injury was
  7  1 a substantial contributing factor to the member's death.
  7  2    (2)  The death was caused by the intentional misconduct of
  7  3 the member or by the member's intent to cause the member's own
  7  4 death.
  7  5    (3)  The member was voluntarily intoxicated at the time of
  7  6 death.
  7  7    (4)  The member was performing the member's duties in a
  7  8 grossly negligent manner at the time of death.
  7  9    (5)  An individual who would otherwise be entitled to a
  7 10 benefit under this subsection was, through the individual's
  7 11 actions, a substantial contributing factor to the member's
  7 12 death.
  7 13    Sec. 7.  Section 97A.8, subsection 1, paragraph b, Code
  7 14 1999, is amended to read as follows:
  7 15    b.  On the basis of the rate of interest and of the
  7 16 mortality, interest, and other tables adopted by the board of
  7 17 trustees, the board of trustees, upon the advice of the
  7 18 actuary hired by the board for that purpose, shall make each
  7 19 valuation required by this chapter and shall immediately after
  7 20 making such valuation, determine the "normal contribution
  7 21 rate".  The normal contribution rate shall be the rate percent
  7 22 of the earnable compensation of all members obtained by
  7 23 deducting from the total liabilities of the fund the sum of
  7 24 the amount of the funds in hand to the credit of the fund and
  7 25 dividing the remainder by one percent of the present value of
  7 26 the prospective future compensation of all members as computed
  7 27 on the basis of the rate of interest and of mortality and
  7 28 service tables adopted by the board of trustees, all reduced
  7 29 by the employee contribution made pursuant to this subsection.
  7 30 However, the normal rate of contribution shall not be less
  7 31 than seventeen percent.  The normal rate of contribution shall
  7 32 be determined by the board of trustees after each valuation.
  7 33 To assist in determining the normal rate of contribution, the
  7 34 board of trustees may adopt a smoothing method for valuing the
  7 35 assets of the system.  The smoothing method is designed to
  8  1 reduce changes in the normal contribution rate which could
  8  2 result from fluctuations in the market value of the assets of
  8  3 the system.
  8  4    Sec. 8.  Section 97A.8, subsection 1, paragraph c,
  8  5 unnumbered paragraph 2, Code 1999, is amended by striking the
  8  6 unnumbered paragraph.
  8  7    Sec. 9.  EFFECTIVE DATE – RETROACTIVE APPLICABILITY.
  8  8 Section 4 of this Act, amending section 97A.6, subsection 8,
  8  9 paragraph "b", being deemed of immediate importance, takes
  8 10 effect upon enactment and is retroactively applicable to July
  8 11 1, 1996, and is applicable on and after that date.  
  8 12                           DIVISION II
  8 13        IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM (IPERS)
  8 14    Sec. 10.  Section 97B.1A, Code 1999, is amended by adding
  8 15 the following new subsection:
  8 16    NEW SUBSECTION.  2A.  "Accumulated employer contributions"
  8 17 means an amount equal to the total obtained as of any date, by
  8 18 accumulating each individual contribution by the employer for
  8 19 the member with interest plus interest dividends as provided
  8 20 in section 97B.70, for all completed calendar years and for
  8 21 any completed calendar year for which the interest dividend
  8 22 has not been declared and for completed months of partially
  8 23 completed calendar years, compounded as provided in section
  8 24 97B.70.
  8 25    Sec. 11.  Section 97B.1A, subsection 8, paragraph a,
  8 26 subparagraph (1), Code 1999, is amended to read as follows:
  8 27    (1)  Elective officials in positions for which the
  8 28 compensation is on a fee basis, elective officials of school
  8 29 districts, elective officials of townships, and elective
  8 30 officials of other political subdivisions who are in part-time
  8 31 positions.  An elective official covered under this chapter
  8 32 may terminate membership under this chapter by informing the
  8 33 department in writing of the expiration of the member's term
  8 34 of office or by informing the department of the member's
  8 35 intent to terminate membership for employment as an elective
  9  1 official and establishing that the member has a bona fide
  9  2 termination of employment from all employment covered under
  9  3 this chapter other than as an elective official and that the
  9  4 member has filed a completed application for benefits form
  9  5 with the department.  A county attorney is an employee for
  9  6 purposes of this chapter whether that county attorney is
  9  7 employed on a full-time or part-time basis.
  9  8    Sec. 12.  Section 97B.1A, subsection 8, paragraph a, Code
  9  9 1999, is amended by adding the following new subparagraph:
  9 10    NEW SUBPARAGRAPH.  (12)  Persons employed by a municipal
  9 11 water utility or waterworks that has established a pension and
  9 12 annuity retirement system for its employees pursuant to
  9 13 chapter 412.
  9 14    Sec. 13.  Section 97B.1A, subsection 8, paragraph b,
  9 15 subparagraph (3), Code 1999, is amended to read as follows:
  9 16    (3)  Employees hired for temporary employment of less than
  9 17 six consecutive months or one thousand forty hours in a
  9 18 calendar year.  An employee who works for an employer for six
  9 19 or more consecutive months in a calendar year or who works for
  9 20 an employer for more than one thousand forty hours in a
  9 21 calendar year is not a temporary employee under this
  9 22 subparagraph.  Adjunct instructors are temporary employees for
  9 23 the purposes of this chapter.  As used in this section, unless
  9 24 the context otherwise requires, "adjunct instructors" means
  9 25 instructors employed by a community college or a university
  9 26 governed by the state board of regents without a continuing
  9 27 contract, whose teaching load does not exceed one-half time
  9 28 for two full semesters or three full quarters per calendar
  9 29 year.
  9 30    Sec. 14.  Section 97B.1A, Code 1999, is amended by adding
  9 31 the following new subsection:
  9 32    NEW SUBSECTION.  14A.  "Member account" means the account
  9 33 established for each member and includes the member's
  9 34 accumulated contributions and the member's share of the
  9 35 accumulated employer contributions as provided in section
 10  1 97B.53.  "Member account" does not mean the supplemental
 10  2 account for active members.
 10  3    Sec. 15.  Section 97B.1A, Code 1999, is amended by adding
 10  4 the following new subsection:
 10  5    NEW SUBSECTION.  22A.  "Supplemental account for active
 10  6 members" or "supplemental account" means the account
 10  7 established for each active member under section 97B.49H.
 10  8    Sec. 16.  Section 97B.1A, subsection 24, paragraph a, Code
 10  9 1999, is amended to read as follows:
 10 10    a.  "Three-year average covered wage" means, for a member
 10 11 who retires prior to July 1, 2003, a member's covered wages
 10 12 averaged for the highest three years of the member's service,
 10 13 except as otherwise provided in this subsection.  The highest
 10 14 three years of a member's covered wages shall be determined
 10 15 using calendar years.  However, if a member's final quarter of
 10 16 a year of employment does not occur at the end of a calendar
 10 17 year, the department may determine the wages for the third
 10 18 year by computing the average quarter of all quarters from the
 10 19 member's highest calendar year of covered wages not being used
 10 20 in the selection of the two highest years and using the
 10 21 computed average quarter for each quarter in the third year in
 10 22 which no wages have been reported in combination with the
 10 23 final quarter or quarters of the member's service to create a
 10 24 full year.  However, the department shall not use the member's
 10 25 final quarter of wages if using that quarter would reduce the
 10 26 member's three-year average covered wage.  If the three-year
 10 27 average covered wage of a member exceeds the highest maximum
 10 28 covered wages in effect for a calendar year during the
 10 29 member's period of service, the three-year average covered
 10 30 wage of the member shall be reduced to the highest maximum
 10 31 covered wages in effect during the member's period of service.
 10 32 Notwithstanding any other provision of this paragraph to the
 10 33 contrary, a member's wages for the third year as computed by
 10 34 this paragraph shall not exceed, by more than three percent,
 10 35 the member's highest actual calendar year of covered wages for
 11  1 a member whose first month of entitlement is January 1999 or
 11  2 later.
 11  3    Sec. 17.  Section 97B.1A, subsection 24, paragraph b,
 11  4 subparagraph (4), Code 1999, is amended to read as follows:
 11  5    (4)  For a member who retires on or after January 1, 2000,
 11  6 but before January 1, 2003 2001, and whose three-year average
 11  7 covered wage at the time of retirement exceeds fifty-five
 11  8 sixty-five thousand dollars, the member's covered wages
 11  9 averaged for the highest seven six years of the member's
 11 10 service or fifty-five sixty-five thousand dollars, whichever
 11 11 is greater.
 11 12    Sec. 18.  Section 97B.1A, subsection 24, paragraph b, Code
 11 13 1999, is amended by adding the following new subparagraph:
 11 14    NEW SUBPARAGRAPH.  (5)  For a member who retires on or
 11 15 after January 1, 2001, but before January 1, 2002, and whose
 11 16 three-year average covered wage at the time of retirement
 11 17 exceeds seventy-five thousand dollars, the member's covered
 11 18 wages averaged for the highest six years of the member's
 11 19 service or seventy-five thousand dollars, whichever is
 11 20 greater.
 11 21    Sec. 19.  Section 97B.1A, subsection 24, Code 1999, is
 11 22 amended by adding the following new paragraph:
 11 23    NEW PARAGRAPH.  c.  "Three-year average covered wage"
 11 24 means, for a member who retires on or after July 1, 2003, the
 11 25 greater of the member's covered wages averaged for a member's
 11 26 highest twelve consecutive quarters of service or the member's
 11 27 covered wages averaged for a member's highest three calendar
 11 28 years of service.  The department shall adopt rules to
 11 29 implement this paragraph in accordance with the requirements
 11 30 of this chapter and the federal Internal Revenue Code.
 11 31    Sec. 20.  Section 97B.1A, subsection 26, paragraph a, Code
 11 32 1999, is amended to read as follows:
 11 33    a.  (1)  "Wages" means all remuneration for employment,
 11 34 including the, but not limited to, any of the following:
 11 35    (a)  The cash value of remuneration paid in a medium other
 12  1 than cash, but not including the cash value of remuneration
 12  2 paid in a medium other than cash as wage equivalents not
 12  3 necessitated by the convenience of the employer.  The amount
 12  4 agreed upon by the employer and employee for remuneration paid
 12  5 in a medium other than cash fair market value of such wage
 12  6 equivalents shall be reported to the department by the
 12  7 employer and is conclusive of the value of the remuneration.
 12  8 "Wages" does not include special lump sum payments made as
 12  9 payment for accrued sick leave or accrued vacation or payments
 12 10 made as an incentive for early retirement or as payments made
 12 11 upon dismissal, severance, or a special bonus payment.
 12 12    (b)  The remuneration paid to an employee before employee-
 12 13 paid contributions are made to plans qualified under sections
 12 14 125, 129, 401, 403, 408, and 457 of the Internal Revenue Code.
 12 15 In addition, wages includes amounts that can be received in
 12 16 cash in lieu of employer-paid contributions to such plans, if
 12 17 the election is uniformly available and is not limited to
 12 18 highly compensated employees, as defined in section 414(q) of
 12 19 the Internal Revenue Code.
 12 20    (c)  Wages for For an elected official means, other than a
 12 21 member of the general assembly, the total compensation
 12 22 received by the elected official, whether paid in the form of
 12 23 per diem or annual salary received by an elected official,
 12 24 exclusive of expense and travel allowances.
 12 25    (d)  Wages for For a member of the general assembly, means
 12 26 the total compensation received by a member of the general
 12 27 assembly, whether paid in the form of per diem or annual
 12 28 salary, exclusive of expense and travel allowances paid to a
 12 29 member of the general assembly except as otherwise provided in
 12 30 this paragraph subparagraph subdivision.  Wages includes per
 12 31 diem payments paid to members of the general assembly during
 12 32 interim periods between sessions of the general assembly.
 12 33 Wages also includes daily allowances to members of the general
 12 34 assembly for nontravel expenses of office during a session of
 12 35 the general assembly, but does not include the portion of the
 13  1 daily allowance which exceeds the maximum established by law
 13  2 for members from Polk county.
 13  3    (e)  Payments for compensatory time earned that are
 13  4 received in lieu of taking regular work hours off and when
 13  5 paid as a lump sum.  However, "wages" does not include
 13  6 payments made in a lump sum for compensatory time earned in
 13  7 excess of two hundred forty hours per year.
 13  8    (f)  Employee contributions required under section 97B.11
 13  9 and picked up by the employer under section 97B.11A.
 13 10    (2)  "Wages" does not include any of the following:
 13 11    (a)  The cash value of wage equivalents necessitated by the
 13 12 convenience of the employer.
 13 13    (b)  Payments made for accrued sick leave or accrued
 13 14 vacation leave that are not being used to replace regular work
 13 15 hours, whether paid in a lump sum or in installments.
 13 16    (c)  Payments made as an incentive for early retirement or
 13 17 as payment made upon dismissal or severance from employment,
 13 18 or a special bonus payment intended as an early retirement
 13 19 incentive, whether paid in a lump sum or in installments.
 13 20    (d)  Employer-paid contributions that cannot be received by
 13 21 the employee in cash and that are made to, and any
 13 22 distributions from, plans, programs, or arrangements qualified
 13 23 under section 117, 120, 125, 129, 401, 403, 408, or 457 of the
 13 24 Internal Revenue Code.
 13 25    (e)  Employer-paid contributions for coverage under, or
 13 26 distributions from, an accident, health, or life insurance
 13 27 plan, program, or arrangement.
 13 28    (f)  Workers' compensation and unemployment compensation
 13 29 payments.
 13 30    (g)  Disability payments.
 13 31    (h)  Reimbursements of employee business expenses except
 13 32 for those expenses included as wages for a member of the
 13 33 general assembly.
 13 34    (i)  Payments for allowances made to an employee that are
 13 35 not included in an employee's federal taxable income except
 14  1 for those allowances included as wages for a member of the
 14  2 general assembly.
 14  3    (j)  Payments of damages, attorney fees, interest, and
 14  4 penalties made to satisfy a grievance or wage claim.
 14  5    (k)  Payments for services as an independent contractor.
 14  6    (l)  Payments made by an entity that is not an employer
 14  7 under this chapter.
 14  8    (m)  Payments made in lieu of any employer-paid group
 14  9 insurance coverage.
 14 10    (n)  Payments made for the difference between the costs of
 14 11 single and family insurance coverage.
 14 12    Sec. 21.  Section 97B.5, Code 1999, is amended to read as
 14 13 follows:
 14 14    97B.5  STAFF.
 14 15    Subject to other provisions of this chapter, the department
 14 16 may employ personnel as necessary for the administration of
 14 17 the system, including but not limited to a chief investment
 14 18 officer and a chief benefits officer.  The maximum number of
 14 19 full-time equivalent employees specified by the general
 14 20 assembly for the department for administration of the system
 14 21 for a fiscal year shall not be reduced by any authority other
 14 22 than the general assembly.  The staff shall be appointed
 14 23 pursuant to chapter 19A.  The department shall not appoint or
 14 24 employ a person who is an officer or committee member of a
 14 25 political party organization or who holds or is a candidate
 14 26 for an a partisan elective public office.  The department may
 14 27 employ attorneys and contract with attorneys and legal firms
 14 28 for the provision of legal counsel and advice in the
 14 29 administration of this chapter and chapter 97C.  The
 14 30 department may execute contracts with investment advisors,
 14 31 consultants, and managers outside state government in the
 14 32 administration of this chapter.  The department may delegate
 14 33 to any person such authority as it deems reasonable and proper
 14 34 for the effective administration of this chapter, and may bond
 14 35 any person handling moneys or signing checks under this
 15  1 chapter.
 15  2    Sec. 22.  Section 97B.9, unnumbered paragraph 1, Code 1999,
 15  3 is amended to read as follows:
 15  4    Contributions unpaid on the date on which they are due and
 15  5 payable as prescribed by the department, An employer shall
 15  6 bear be charged the greater of ten dollars per occurrence or
 15  7 interest at the combined interest and dividend rate required
 15  8 under section 97B.70 for the applicable calendar year,
 15  9 provided that the for contributions unpaid on the date on
 15 10 which they are due and payable as prescribed by the
 15 11 department.  The department may prescribe fair and reasonable
 15 12 regulations pursuant to adopt rules prescribing circumstances
 15 13 for which the interest or charge shall not accrue with respect
 15 14 to contributions required.  Interest or charges collected
 15 15 pursuant to this section shall be paid into the Iowa public
 15 16 employees' retirement fund.
 15 17    Sec. 23.  Section 97B.9, subsection 4, Code 1999, is
 15 18 amended to read as follows:
 15 19    4.  Regardless of any potentially applicable statute of
 15 20 limitations, if the department finds that the employer or
 15 21 employee or employer, or both, have erroneously underpaid
 15 22 contributions, the employer shall pay the employer's share of
 15 23 contributions and interest and the interest assessed to the
 15 24 employee's share of contributions department shall notify the
 15 25 employer and employee in writing of the total amount of the
 15 26 underpayment, including interest, and the employer's and
 15 27 employee's share of the underpayment.  The department shall
 15 28 collect from the employer the total amount of the
 15 29 underpayment, including the employer's share, the employee's
 15 30 share, and the interest assessed to both shares of the
 15 31 underpayment, regardless of whether the employee has
 15 32 reimbursed the employer for the employee's share of the
 15 33 underpayment.  The employee shall be obligated to pay only the
 15 34 employee's share of the underpaid contributions, without
 15 35 interest, to the employer, who shall then remit them to the
 16  1 department.  The employer may collect the employee's share of
 16  2 underpaid contributions from the employee or the employee's
 16  3 estate.  The employer may collect the employee's share through
 16  4 a deduction from the employee's wages, or by maintaining a
 16  5 legal action against the employee or the employee's estate.
 16  6 For purposes of section 1526 of the federal Taxpayer Relief
 16  7 Act of 1997, eligible participants, as defined by section
 16  8 1526, may make payments of contributions under this section
 16  9 without regard to the limitations of section 415(c)(1) of the
 16 10 federal Internal Revenue Code.
 16 11    Sec. 24.  Section 97B.11, unnumbered paragraph 2, Code
 16 12 1999, is amended by striking the unnumbered paragraph.
 16 13    Sec. 25.  NEW SECTION.  97B.14A  WAGE REPORTING.
 16 14    An employer shall report wages of employees covered by this
 16 15 chapter to the department in a manner and form as prescribed
 16 16 by the department.  If the wages reported by an employer
 16 17 appear to be a distortion of the normal wage progression
 16 18 pattern for an employee, the department may request that the
 16 19 employer provide documentation indicating that the wages were
 16 20 not misreported for the purposes of causing an increase in the
 16 21 retirement allowance or other payments authorized to be made
 16 22 by this chapter.  If the department determines that the wages
 16 23 of an employee were misreported, the employer shall prepare
 16 24 and file wage adjustments allocating the wages to the proper
 16 25 wage reporting period.
 16 26    Sec. 26.  Section 97B.17, subsection 2, Code 1999, is
 16 27 amended to read as follows:
 16 28    2.  Records specifying amounts accumulated in members'
 16 29 active accounts and supplemental accounts.
 16 30    Sec. 27.  Section 97B.25, Code 1999, is amended to read as
 16 31 follows:
 16 32    97B.25  APPLICATIONS FOR BENEFITS.
 16 33    A representative designated by the chief benefits officer
 16 34 and referred to in this chapter as a retirement benefits
 16 35 specialist officer shall promptly examine applications for
 17  1 retirement benefits and on the basis of facts found shall
 17  2 determine whether or not the claim is valid.  If the claim is
 17  3 valid, the retirement benefits specialist officer shall send a
 17  4 notification to the member stating the option the member has
 17  5 selected pursuant to sections 97B.49A through 97B.49G, as
 17  6 applicable, or section 97B.51, the month with respect to which
 17  7 benefits shall commence, and the monthly benefit amount
 17  8 payable.  If the claim is invalid, the retirement benefits
 17  9 specialist officer shall promptly notify the applicant and any
 17 10 other interested party of the decision and the reasons.  A
 17 11 retirement application shall not be amended or revoked by the
 17 12 member once the first retirement allowance is paid.  A
 17 13 member's death during the first month of entitlement shall not
 17 14 invalidate an approved application.
 17 15    Sec. 28.  Section 97B.42A, Code 1999, is amended by adding
 17 16 the following new subsection:
 17 17    NEW SUBSECTION.  3A.  A person who is employed in a
 17 18 position as an employee as defined in section 97B.1A,
 17 19 subsection 8, paragraph "a", subparagraph (12), on July 1,
 17 20 2000, and who has not elected out of coverage under this
 17 21 chapter prior to that date, shall begin coverage under the
 17 22 system on July 1, 2000, unless, on or before August 31, 2000,
 17 23 the person files an application with appropriate documentation
 17 24 to elect coverage under an alternative pension and annuity
 17 25 retirement system established pursuant to chapter 412.  If a
 17 26 person elects coverage under the alternative pension and
 17 27 annuity retirement system, the period of time from July 1,
 17 28 2000, until the date the person's election of coverage is
 17 29 effective shall not constitute service for purposes of
 17 30 coverage under this chapter and a wage adjustment shall be
 17 31 processed for the person based on any contributions collected
 17 32 pursuant to this chapter during that period of time and shall
 17 33 be credited pursuant to section 97B.10.  A decision to elect
 17 34 coverage under an alternative pension and annuity retirement
 17 35 system established pursuant to chapter 412 under this
 18  1 subsection is irrevocable upon approval from the department.
 18  2    A person who becomes a member of the Iowa public employees'
 18  3 retirement system pursuant to this subsection, and who has one
 18  4 or more years of covered wages, may purchase credit, pursuant
 18  5 to section 97B.73, for one or more quarters of service prior
 18  6 to August 1, 2000, in which the person was employed in a
 18  7 position as described by section 97B.1A, subsection 8,
 18  8 paragraph "a", subparagraph (12), but was not a member of the
 18  9 system.
 18 10    Sec. 29.  Section 97B.42A, subsection 4, Code 1999, is
 18 11 amended to read as follows:
 18 12    4.  A person who becomes a member of the system pursuant to
 18 13 subsection 3, or who is a member of the system, and who has
 18 14 one or more years of covered wages, may purchase credit,
 18 15 pursuant to section 97B.73, for one or more quarters of
 18 16 service prior to January 1, 1999, in which the person was
 18 17 employed in a position as described in section 97B.1A,
 18 18 subsection 8, paragraph "a", but was not a member of the
 18 19 system.
 18 20    Sec. 30.  Section 97B.44, Code 1999, is amended to read as
 18 21 follows:
 18 22    97B.44  BENEFICIARY.
 18 23    Each member shall designate on a form to be furnished by
 18 24 the department a beneficiary for death benefits payable under
 18 25 this chapter on the death of the member.  The designation may
 18 26 be changed from time to time by the member by filing a new
 18 27 designation with the department.  A designation or change in
 18 28 designation made by a member on or after July 1, 2000, shall
 18 29 contain the written consent of the member's spouse, if
 18 30 applicable.  The designation of a beneficiary is not
 18 31 applicable if the member receives a refund of all
 18 32 contributions of the member.  If a member who has received a
 18 33 refund of contributions returns to employment, the member
 18 34 shall file a new designation with the department.
 18 35    If a member has not designated a beneficiary on a form
 19  1 furnished by the department, or if there are no surviving
 19  2 designated beneficiaries of a member, death benefits payable
 19  3 under this chapter shall be paid to the member's estate.
 19  4    Sec. 31.  Section 97B.48, subsection 1, Code 1999, is
 19  5 amended to read as follows:
 19  6    1.  Retirement allowances shall be paid monthly, except
 19  7 that an allowance of less than six hundred dollars a year may,
 19  8 at the member's option, be paid as a lump sum in an amount
 19  9 equal to the sum of the member's and employer's accumulated
 19 10 contributions and the retirement dividends standing to the
 19 11 member's credit before December 31, 1966.  Receipt of the
 19 12 lump-sum payment by a member shall terminate any and all
 19 13 entitlement for the period of service covered of the member
 19 14 under this chapter and the member shall not be eligible to buy
 19 15 back the period of service.
 19 16    Sec. 32.  Section 97B.48, subsection 3, Code 1999, is
 19 17 amended to read as follows:
 19 18    3.  As of the first of the month in which a member attains
 19 19 the age of seventy years, the department shall provide written
 19 20 notification to the member that the member may commence
 19 21 receiving a retirement allowance regardless of the member's
 19 22 employment status.  Prior to receiving a retirement allowance
 19 23 pursuant to this subsection, a member shall acknowledge in
 19 24 writing that the member was informed by the department of the
 19 25 consequences of electing to receive a retirement allowance
 19 26 pursuant to this subsection and that receipt of a retirement
 19 27 allowance under this subsection is optional.  Upon termination
 19 28 from employment of a member receiving a retirement allowance
 19 29 pursuant to this subsection, the member is entitled to have
 19 30 the member's monthly retirement allowance recalculated using
 19 31 the applicable formula for determining a retirement allowance
 19 32 pursuant to sections 97B.49A through 97B.49G, as applicable,
 19 33 in place at the time of the member's first month of
 19 34 entitlement.
 19 35    Sec. 33.  Section 97B.48A, subsection 1, unnumbered
 20  1 paragraph 1, Code 1999, is amended to read as follows:
 20  2    If a member who has not reached the member's sixty-fifth
 20  3 birthday and who has a bona fide retirement under this chapter
 20  4 is in regular full-time employment during a calendar year, the
 20  5 member's retirement allowance shall be reduced by fifty cents
 20  6 for each dollar the member earns over the limit provided in
 20  7 this subsection.  However, employment is not full-time
 20  8 employment until the member receives remuneration in an amount
 20  9 in excess of twelve fourteen thousand dollars for a calendar
 20 10 year, or an amount equal to the amount of remuneration
 20 11 permitted for a calendar year for persons under sixty-five
 20 12 years of age before a reduction in federal social security
 20 13 retirement benefits is required, whichever is higher.
 20 14 Effective the first of the month in which a member attains the
 20 15 age of sixty-five years, a retired member may receive a
 20 16 retirement allowance without a reduction after return to
 20 17 covered employment regardless of the amount of remuneration
 20 18 received.
 20 19    Sec. 34.  Section 97B.48A, subsection 3, Code 1999, is
 20 20 amended to read as follows:
 20 21    3.  Upon a retirement after reemployment, a retired member
 20 22 may have the retired member's retirement allowance
 20 23 redetermined under this section or section 97B.48, sections
 20 24 97B.49A through 97B.49H, section 97B.50, or section 97B.51,
 20 25 whichever is applicable, based upon the addition of credit for
 20 26 the years of membership service of the employee after
 20 27 reemployment, the covered wage during reemployment, and the
 20 28 age of the employee after reemployment.  The member shall
 20 29 receive a single retirement allowance calculated from both
 20 30 periods of membership service, one based on the initial
 20 31 retirement and one based on the second retirement following
 20 32 reemployment.  If the total years of membership service and
 20 33 prior service of a member who has been reemployed equals or
 20 34 exceeds thirty, the years of membership service on which the
 20 35 original retirement allowance was based may be reduced by a
 21  1 fraction of the years of service equal to the number of years
 21  2 by which the total years of membership service and prior
 21  3 service exceeds thirty divided by thirty, if this reduction in
 21  4 years of service will increase the total retirement allowance
 21  5 of the member.  The additional retirement allowance calculated
 21  6 for the period of reemployment shall be added to the
 21  7 retirement allowance calculated for the initial period of
 21  8 membership service and prior service, adjusted as provided in
 21  9 this subsection.  The retirement allowance calculated for the
 21 10 initial period of membership service and prior service shall
 21 11 not be adjusted for any other factor than years of service.
 21 12 The retired member shall not receive a retirement allowance
 21 13 based upon more than a total of thirty years of service.
 21 14 Effective July 1, 1998, a redetermination of a retirement
 21 15 allowance as authorized by this subsection for a retired
 21 16 member whose combined service exceeds the applicable years of
 21 17 service for that member as provided in sections 97B.49A
 21 18 through 97B.49G shall have the determination of the member's
 21 19 reemployment benefit based upon the percentage multiplier as
 21 20 determined for that member as provided in sections 97B.49A
 21 21 through 97B.49G.
 21 22    Sec. 35.  Section 97B.48A, subsection 4, Code 1999, is
 21 23 amended to read as follows:
 21 24    4.  The department shall pay to the member the accumulated
 21 25 contributions of the member and all of the employer
 21 26 contributions, plus interest plus interest dividends as
 21 27 provided in section 97B.70, for all completed calendar years,
 21 28 compounded as provided in section 97B.70, on the covered wages
 21 29 earned by a retired member that are not used in the
 21 30 recalculation of the retirement allowance of a member.  A
 21 31 payment of contributions to a member pursuant to this
 21 32 subsection shall be considered a retirement payment and not a
 21 33 refund and the member shall not be eligible to buy back the
 21 34 period of reemployment service.
 21 35    Sec. 36.  Section 97B.49B, subsection 1, paragraph a, Code
 22  1 1999, is amended to read as follows:
 22  2    a.  "Applicable percentage" means the greater of the
 22  3 following percentages:
 22  4    (1)  sixty Sixty percent or, for.
 22  5    (2)  For each active or inactive vested member retiring on
 22  6 or after July 1, 1996, but before July 1, 2000, sixty percent
 22  7 plus, if applicable, an additional one-fourth of one
 22  8 percentage point for each additional calendar quarter of
 22  9 eligible service beyond twenty-five years of service for the
 22 10 member, not to exceed a total of five additional percentage
 22 11 points.
 22 12    (3)  For each active or inactive vested member retiring on
 22 13 or after July 1, 2000, but before July 1, 2001, sixty percent
 22 14 plus, if applicable, an additional one-fourth of one
 22 15 percentage point for each additional calendar quarter of
 22 16 eligible service beyond twenty-four years of service for the
 22 17 member, not to exceed a total of six additional percentage
 22 18 points.
 22 19    (4)  For each active or inactive vested member retiring on
 22 20 or after July 1, 2001, but before July 1, 2002, sixty percent
 22 21 plus, if applicable, an additional one-fourth of one
 22 22 percentage point for each additional calendar quarter of
 22 23 eligible service beyond twenty-three years of service for the
 22 24 member, not to exceed a total of seven additional percentage
 22 25 points.
 22 26    (5)  For each active or inactive vested member retiring on
 22 27 or after July 1, 2002, but before July 1, 2003, sixty percent
 22 28 plus, if applicable, an additional one-fourth of one
 22 29 percentage point for each additional calendar quarter of
 22 30 eligible service beyond twenty-two years of service for the
 22 31 member, not to exceed a total of eight additional percentage
 22 32 points.
 22 33    (6)  For each active or inactive vested member retiring on
 22 34 or after July 1, 2003, sixty percent plus, if applicable, an
 22 35 additional three-eighths of one percentage point for each
 23  1 additional calendar quarter of eligible service beyond twenty-
 23  2 two years of service for the member, not to exceed a total of
 23  3 twelve additional percentage points.
 23  4    Sec. 37.  Section 97B.49B, subsection 1, Code 1999, is
 23  5 amended by adding the following new paragraph:
 23  6    NEW PARAGRAPH.  aa.  "Applicable years of service" means
 23  7 the following:
 23  8    (1)  For each active or inactive vested member retiring on
 23  9 or after July 1, 1996, and before July 1, 2000, twenty-five.
 23 10    (2)  For each active or inactive vested member retiring on
 23 11 or after July 1, 2000, and before July 1, 2001, twenty-four.
 23 12    (3)  For each active or inactive vested member retiring on
 23 13 or after July 1, 2001, and before July 1, 2002, twenty-three.
 23 14    (4)  For each active or inactive vested member retiring on
 23 15 or after July 1, 2002, twenty-two.
 23 16    Sec. 38.  Section 97B.49B, subsection 1, paragraph c, Code
 23 17 1999, is amended to read as follows:
 23 18    c.  "Fraction of years of service" means a number, not to
 23 19 exceed one, equal to the sum of the years of eligible service
 23 20 in a protection occupation divided by twenty-five the
 23 21 applicable years of service for the member.
 23 22    Sec. 39.  Section 97B.49B, subsection 1, paragraph d, Code
 23 23 1999, is amended by adding the following new subparagraph:
 23 24    NEW SUBPARAGRAPH.  (7)  An employee covered by the merit
 23 25 system as provided in chapter 19A whose primary duty is
 23 26 providing airport security and who carries or is licensed to
 23 27 carry a firearm while performing those duties.
 23 28    Sec. 40.  Section 97B.49D, subsection 1, paragraph b, Code
 23 29 1999, is amended to read as follows:
 23 30    b.  One-twelfth of an amount equal to the applicable
 23 31 percentage of the member's three-year average covered wage
 23 32 multiplied by a fraction of years of service.  The fraction of
 23 33 years of service for purposes of this paragraph shall be the
 23 34 actual years of service, not to exceed twenty-five the
 23 35 applicable years of service for the member as defined in
 24  1 section 97B.49B, earned in a position described in section
 24  2 97B.49B, for which special service contributions were made,
 24  3 divided by twenty-five the applicable years of service for the
 24  4 member as defined in section 97B.49B.  In calculating the
 24  5 fractions of years of service under the paragraph, a member
 24  6 shall not receive special service credit for years of service
 24  7 for which the member and the member's employer did not make
 24  8 the required special service contributions to the department.
 24  9    Sec. 41.  Section 97B.49F, subsection 1, paragraph b,
 24 10 subparagraph (2), subparagraph subdivision (a), Code 1999, is
 24 11 amended to read as follows:
 24 12    (a)  The percentage representing eighty percent of the
 24 13 percentage increase in the consumer price index published in
 24 14 the federal register by the federal department of labor,
 24 15 bureau of labor statistics, that reflects the percentage
 24 16 increase in the consumer price index for the twelve-month
 24 17 period ending June 30 of the year that the dividend is to be
 24 18 paid.
 24 19    Sec. 42.  Section 97B.49F, subsection 1, paragraph c, Code
 24 20 1999, is amended to read as follows:
 24 21    c.  If a member eligible to receive a cost-of-living
 24 22 dividend dies before November 1 of a year, a cost-of-living
 24 23 dividend shall not be payable in November of that year in the
 24 24 name of the member.  If a member dies on or after November 1,
 24 25 but before payment of a dividend is made in that month, the
 24 26 full amount of the retirement dividend for that year shall be
 24 27 paid in the member's name upon notification of the member's
 24 28 death.
 24 29    Sec. 43.  Section 97B.49F, subsection 2, paragraph a, Code
 24 30 1999, is amended to read as follows:
 24 31    a.  Commencing January 1, 1999, all members who retired on
 24 32 or after July 1, 1990, and who have been retired for at least
 24 33 one year as of the date the dividend is payable, or a
 24 34 beneficiary or contingent annuitant of such a member who
 24 35 receives a monthly benefit, shall be eligible to receive a
 25  1 favorable experience dividend, payable on the last business
 25  2 day in January of each year pursuant to the requirements of
 25  3 this subsection.  If the member, beneficiary, or contingent
 25  4 annuitant eligible to receive a favorable experience dividend
 25  5 dies before January 1 of a year, a favorable experience
 25  6 dividend shall not be payable in January of that year in the
 25  7 name of the member, beneficiary, or contingent annuitant.
 25  8 However, if the member, beneficiary, or contingent annuitant
 25  9 dies on or after January 1 but before the dividend is paid in
 25 10 that month, the full amount of the dividend payable in that
 25 11 month shall be paid in the name of the applicable member,
 25 12 beneficiary, or contingent annuitant, upon notification of
 25 13 death.
 25 14    Sec. 44.  Section 97B.49F, subsection 2, paragraph c, Code
 25 15 1999, is amended by adding the following new subparagraph:
 25 16    NEW SUBPARAGRAPH.  (3A)  Notwithstanding the provisions of
 25 17 this paragraph to the contrary, moneys credited to the reserve
 25 18 account in any applicable year shall not exceed an amount
 25 19 which, if credited to the reserve account, would exceed an
 25 20 amount that the system's actuary determines is sufficient to
 25 21 pay the maximum favorable experience dividend for each of the
 25 22 next following ten years, based on reasonable actuarial
 25 23 assumptions.
 25 24    Sec. 45.  Section 97B.49F, subsection 2, paragraph d, Code
 25 25 1999, is amended to read as follows:
 25 26    d.  The favorable experience dividend is calculated by
 25 27 multiplying the total of the monthly benefit payments of
 25 28 retirement allowance payable to the retiree, beneficiary, or
 25 29 contingent annuitant for the previous calendar year December,
 25 30 or such other month as determined by the department, by
 25 31 twelve, and then multiplying that amount by the number of
 25 32 complete years the member has been retired or would have been
 25 33 retired if living as of the date the dividend is payable, and
 25 34 by the applicable percentage.  For purposes of this paragraph,
 25 35 the applicable percentage is the percentage, not to exceed
 26  1 three percent, that the department determines shall be applied
 26  2 in calculating the favorable experience dividend if the
 26  3 department determines that the reserve account is sufficiently
 26  4 funded to make a distribution.  In making its determination,
 26  5 the department shall consider, but not be limited to, the
 26  6 amounts credited to the reserve account, the distributions
 26  7 from the reserve account made in previous years, the
 26  8 likelihood of future credits to and distributions from the
 26  9 reserve account, and the distributions paid under subsection
 26 10 1.
 26 11    Sec. 46.  Section 97B.49G, Code 1999, is amended by adding
 26 12 the following new subsection:
 26 13    NEW SUBSECTION.  12.  PROBATION AND PAROLE OFFICERS III –
 26 14 JULY 1994 - JULY 1998.  The department shall establish and
 26 15 maintain additional contribution accounts for employees of
 26 16 judicial district departments of correctional services who
 26 17 were employed as parole officers III and probation officers
 26 18 III during any portion of the period from July 1, 1994,
 26 19 through June 30, 1998.  A probation officer III or parole
 26 20 officer III who made contributions to the retirement fund
 26 21 during the period from July 1, 1994, through June 30, 1998, as
 26 22 a member of a protection occupation shall have credited to an
 26 23 additional contribution account for that probation or parole
 26 24 officer an amount equal to the contributions made to the
 26 25 retirement fund in excess of 3.7 percent of the probation or
 26 26 parole officer's covered wages paid from July 1, 1994, through
 26 27 June 30, 1998, plus interest at the applicable statutory
 26 28 interest rates established in this chapter.  Moneys deposited
 26 29 in an additional contribution account established pursuant to
 26 30 this section shall be payable in a lump sum to the probation
 26 31 or parole officer at retirement or upon request for a refund
 26 32 of moneys in the account.  If the probation or parole officer
 26 33 dies prior to receipt of moneys in the account, the
 26 34 beneficiary designated by that probation or parole officer
 26 35 shall receive a lump sum payment of moneys in the account.
 27  1 The payment of moneys from the account created in this
 27  2 subsection shall not be annuitized.  A probation officer III
 27  3 or parole officer III for which an account is established
 27  4 under this subsection shall not receive credit for eligible
 27  5 service as a member of a protection occupation for that
 27  6 service.
 27  7    Sec. 47.  Section 97B.49H, subsection 5, paragraph c, Code
 27  8 1999, is amended to read as follows:
 27  9    c.  Upon retirement, the member shall elect to receive in a
 27 10 lump sum payment or in an annuity, in addition to any other
 27 11 payment provided by this chapter, all amounts credited to the
 27 12 member's supplemental account.  The annuity provided under
 27 13 this section shall be payable in the same form, at the same
 27 14 time, and to the same persons, including beneficiaries and
 27 15 contingent annuitants, that the member elects for the payments
 27 16 under the other provisions of this chapter providing for the
 27 17 monthly payment of allowances.  The amount of an annuity
 27 18 provided under this section, including amounts payable to
 27 19 beneficiaries and contingent annuitants, shall be calculated
 27 20 using the amount credited to the member's supplemental account
 27 21 as of the date of retirement, and the assumptions underlying
 27 22 the actuarial tables used to calculate optional allowances
 27 23 under section 97B.51.
 27 24    Sec. 48.  Section 97B.50, subsection 1, unnumbered
 27 25 paragraph 1, Code 1999, is amended to read as follows:
 27 26    Except as otherwise provided in this section, a vested
 27 27 member who is at least fifty-five years of age, upon
 27 28 retirement prior to the normal retirement date other than that
 27 29 specified in section 97B.45, subsection 4 for that member, is
 27 30 entitled to receive a monthly retirement allowance determined
 27 31 in the same manner as provided for normal retirement in
 27 32 sections 97B.49A, 97B.49E, and 97B.49G, reduced as follows:
 27 33    Sec. 49.  Section 97B.50, subsection 2, Code 1999, is
 27 34 amended to read as follows:
 27 35    2.  a.  A vested member who retires from the system due to
 28  1 disability and commences receiving disability benefits
 28  2 pursuant to the federal Social Security Act, 42 U.S.C. } 423
 28  3 et seq., and who has not reached the normal retirement date,
 28  4 shall receive benefits as selected under sections 97B.49A
 28  5 through 97B.49G, as applicable section 97B.51, and shall not
 28  6 have benefits reduced upon retirement as required under
 28  7 subsection 1 regardless of whether the member has completed
 28  8 thirty or more years of membership service.  However, the
 28  9 benefits shall be suspended during any period in which the
 28 10 member returns to covered employment.  This section takes
 28 11 effect July 1, 1990, for a member meeting the requirements of
 28 12 this paragraph who retired from the system at any time after
 28 13 July 4, 1953.  Eligible members retiring on or after July 1,
 28 14 2000, are entitled to the receipt of retroactive adjustment
 28 15 payments back to July 1, 1990 for no more than thirty-six
 28 16 months immediately preceding the month in which written notice
 28 17 of retirement due to disability was submitted to the
 28 18 department, notwithstanding the requirements of subsection 4.
 28 19    b.  A vested member who retires from the system due to
 28 20 disability and commences receiving disability benefits
 28 21 pursuant to the federal Railroad Retirement Act, 45 U.S.C. }
 28 22 231 et seq., and who has not reached the normal retirement
 28 23 date, shall receive benefits as selected under sections
 28 24 97B.49A through 97B.49G, as applicable section 97B.51, and
 28 25 shall not have benefits reduced upon retirement as required
 28 26 under subsection 1 regardless of whether the member has
 28 27 completed thirty or more years of membership service.
 28 28 However, the benefits shall be suspended during any period in
 28 29 which the member returns to covered employment.  This section
 28 30 takes effect July 1, 1990, for a member meeting the
 28 31 requirements of this paragraph who retired from the system at
 28 32 any time since July 4, 1953.  Eligible members retiring on or
 28 33 after July 1, 2000, are entitled to the receipt of retroactive
 28 34 adjustment payments back to July 1, 1990 for no more than
 28 35 thirty-six months immediately preceding the month in which
 29  1 written notice of retirement due to disability was submitted
 29  2 to the department, notwithstanding the requirements of
 29  3 subsection 4.
 29  4    Sec. 50.  Section 97B.50, subsection 2, Code 1999, is
 29  5 amended by adding the following new paragraph:
 29  6    NEW PARAGRAPH.  c.  A vested member who terminated service
 29  7 due to a disability, who has been issued payment for a refund
 29  8 pursuant to section 97B.53, and who subsequently commences
 29  9 receiving disability benefits as a result of that disability
 29 10 pursuant to the federal Social Security Act, 42 U.S.C. } 423
 29 11 et seq. or the federal Railroad Retirement Act, 45 U.S.C. }
 29 12 231 et seq., may receive credit for membership service for the
 29 13 period covered by the refund payment, upon repayment to the
 29 14 department of the actuarial cost of receiving service credit
 29 15 for the period covered by the refund payment, as determined by
 29 16 the department.  For purposes of this paragraph, the actuarial
 29 17 cost of the service purchase shall be determined as provided
 29 18 in section 97B.74.  The payment to the department as provided
 29 19 in this paragraph shall be made within ninety days after July
 29 20 1, 2000, or the date federal disability payments commenced,
 29 21 whichever occurs later.  For purposes of this paragraph, the
 29 22 date federal disability payments commence shall be the date
 29 23 that the member actually receives the first such payment,
 29 24 regardless of any retroactive payments included in that
 29 25 payment.  A member who repurchases service credit under this
 29 26 paragraph and applies for retirement benefits shall have the
 29 27 member's monthly allowance, including retroactive adjustment
 29 28 payments, determined in the same manner as provided in
 29 29 paragraph "a" or "b", as applicable.  This paragraph shall not
 29 30 be implemented until the system has received a determination
 29 31 letter from the federal internal revenue service approving the
 29 32 system's plan's qualified status under Internal Revenue Code
 29 33 section 401(a).
 29 34    Sec. 51.  NEW SECTION.  97B.50A  DISABILITY BENEFITS FOR
 29 35 SPECIAL SERVICE MEMBERS.
 30  1    1.  DEFINITIONS.  For purposes of this section, unless the
 30  2 context otherwise provides:
 30  3    a.  "Member" means a vested member who is classified as a
 30  4 special service member under section 97B.1A, subsection 22, at
 30  5 the time of the alleged disability.  "Member" does not mean a
 30  6 volunteer fire fighter.
 30  7    b.  "Net disability retirement allowance" means the amount
 30  8 determined by subtracting the amount paid during the previous
 30  9 calendar year by the member for health insurance or similar
 30 10 health care coverage for the member and the member's
 30 11 dependents from the amount of the member's disability
 30 12 retirement allowance, including any dividends and
 30 13 distributions from supplemental accounts, paid for that year
 30 14 pursuant to this section.
 30 15    c.  "Reemployment comparison amount" means an amount equal
 30 16 to the current covered wages of an active special service
 30 17 member at the same position on the salary scale within the
 30 18 rank or position the member held at the time the member
 30 19 received a disability retirement allowance pursuant to this
 30 20 section.  If the rank or position held by the member at the
 30 21 time of retirement pursuant to this section is abolished, the
 30 22 amount shall be computed by the department as though the rank
 30 23 or position had not been abolished and salary increases had
 30 24 been granted on the same basis as granted to other ranks or
 30 25 positions by the former employer of the member.  The
 30 26 reemployment comparison amount shall not be less than the
 30 27 three-year average covered wage of the member, based on all
 30 28 regular and special service covered under this chapter.
 30 29    2.  IN-SERVICE DISABILITY RETIREMENT ALLOWANCE.
 30 30    a.  A member who is injured in the performance of the
 30 31 member's duties, and otherwise meets the requirements of this
 30 32 subsection shall receive an in-service disability retirement
 30 33 allowance under this subsection, in lieu of a monthly
 30 34 retirement allowance as provided in section 97B.49A, 97B.49B,
 30 35 97B.49C, 97B.49D, or 97B.49G, as applicable.
 31  1    b.  Upon application of a member, a member who has become
 31  2 totally and permanently incapacitated for duty in the member's
 31  3 special service occupation as the natural and proximate result
 31  4 of an injury, disease, or exposure occurring or aggravated
 31  5 while in the actual performance of duty at some definite place
 31  6 and time shall be eligible to retire under this subsection,
 31  7 provided that the medical board, as established by this
 31  8 section, shall certify that the member is mentally or
 31  9 physically incapacitated for further performance of duty, that
 31 10 the incapacity is likely to be permanent, and that the member
 31 11 should be retired.  The department shall make the final
 31 12 determination, based on the medical evidence received, of a
 31 13 member's total and permanent disability.  However, if a
 31 14 person's special service membership in the system first
 31 15 commenced on or after July 1, 2000, the member shall not be
 31 16 eligible for benefits with respect to a disability which would
 31 17 not exist, but for a medical condition that was known to exist
 31 18 on the date that membership commenced.  A member who is denied
 31 19 a benefit under this subsection, by reason of a finding by the
 31 20 department that the member is not mentally or physically
 31 21 incapacitated for the further performance of duty, shall be
 31 22 entitled to be restored to active service in the same or
 31 23 comparable special service occupation position held by the
 31 24 member immediately prior to the application for disability
 31 25 benefits.
 31 26    c.  Disease under this subsection shall mean heart disease
 31 27 or any disease of the lungs or respiratory tract and shall be
 31 28 presumed to have been contracted while on active duty as a
 31 29 result of strain, exposure, or the inhalation of noxious
 31 30 fumes, poison, or gases.  However, if a person's special
 31 31 service membership in the system first commenced on or after
 31 32 July 1, 2000, and the heart disease or disease of the lungs or
 31 33 respiratory tract would not exist, but for a medical condition
 31 34 that was known to exist on the date that special service
 31 35 membership commenced, the presumption established in this
 32  1 paragraph shall not apply.
 32  2    d.  Upon retirement for an in-service disability as
 32  3 provided by this subsection, a member shall receive the
 32  4 greater of a monthly in-service disability retirement
 32  5 allowance calculated under this subsection or a monthly
 32  6 retirement allowance as provided in section 97B.49A, 97B.49B,
 32  7 97B.49C, 97B.49D, or 97B.49G, as applicable.  The monthly in-
 32  8 service disability allowance calculated under this subsection
 32  9 shall consist of an allowance equal to one-twelfth of sixty
 32 10 percent of the member's three-year average covered wage or its
 32 11 actuarial equivalent as provided under section 97B.51.
 32 12    3.  ORDINARY DISABILITY RETIREMENT ALLOWANCE.
 32 13    a.  A member who otherwise meets the requirements of this
 32 14 subsection shall receive an ordinary disability retirement
 32 15 allowance under this subsection, in lieu of a monthly
 32 16 retirement allowance as provided in section 97B.49A, 97B.49B,
 32 17 97B.49C, 97B.49D, or 97B.49G, as applicable.
 32 18    b.  Upon application of a member, a member who has become
 32 19 totally and permanently incapacitated for duty in the member's
 32 20 special service occupation shall be eligible to retire under
 32 21 this subsection, provided that the medical board, as
 32 22 established by this section, shall certify that the member is
 32 23 mentally or physically incapacitated for further performance
 32 24 of duty, that the incapacity is likely to be permanent, and
 32 25 that the member should be retired.  The department shall make
 32 26 the final determination, based on the medical evidence
 32 27 received, of a member's total and permanent disability.
 32 28 However, if a person's special service membership in the
 32 29 system first commenced on or after July 1, 2000, the member
 32 30 shall not be eligible for benefits with respect to a
 32 31 disability which would not exist, but for a medical condition
 32 32 that was known to exist on the date that special service
 32 33 membership commenced.  A member who is denied a benefit under
 32 34 this subsection, by reason of a finding by the department that
 32 35 the member is not mentally or physically incapacitated for the
 33  1 further performance of duty, shall be entitled to be restored
 33  2 to active service in the same or comparable special service
 33  3 occupation position held by the member immediately prior to
 33  4 the application for disability benefits.
 33  5    c.  Upon retirement for an ordinary disability as provided
 33  6 by this subsection, a member shall receive the greater of a
 33  7 monthly ordinary disability retirement allowance calculated
 33  8 under this subsection or a monthly retirement allowance as
 33  9 provided in section 97B.49A, 97B.49B, 97B.49C, 97B.49D, or
 33 10 97B.49G, as applicable.  The monthly ordinary disability
 33 11 allowance calculated under this subsection shall consist of an
 33 12 allowance equal to one-twelfth of fifty percent of the
 33 13 member's three-year average covered wage or its actuarial
 33 14 equivalent as provided under section 97B.51.
 33 15    4.  WAIVER OF ALLOWANCE.  A member receiving a disability
 33 16 retirement allowance under this section may file an
 33 17 application to receive benefits pursuant to section 97B.50,
 33 18 subsection 2, in lieu of receiving a disability retirement
 33 19 allowance under this section, if the member becomes eligible
 33 20 for benefits under section 97B.50, subsection 2.  An
 33 21 application to receive benefits pursuant to section 97B.50,
 33 22 subsection 2, shall be filed with the department within sixty
 33 23 days after the member becomes eligible for benefits pursuant
 33 24 to that section or the member shall be ineligible to elect
 33 25 coverage under that section.  On the first of the month
 33 26 following the month in which a member's application is
 33 27 approved by the department, the member's election of coverage
 33 28 under section 97B.50, subsection 2, shall become effective and
 33 29 the member's eligibility to receive a disability retirement
 33 30 allowance pursuant to this section shall cease.  Benefits
 33 31 payable pursuant to section 97B.50, subsection 2, shall be
 33 32 calculated using the option choice the member selected for
 33 33 payment of a disability retirement allowance pursuant to this
 33 34 section.  An application to elect coverage under section
 33 35 97B.50, subsection 2, is irrevocable upon approval by the
 34  1 department.
 34  2    5.  OFFSET TO ALLOWANCE.  Notwithstanding any provisions to
 34  3 the contrary in state law, or any applicable contract or
 34  4 policy, any amounts which may be paid or payable by the
 34  5 employer under any workers' compensation, unemployment
 34  6 compensation, or other law to a member, and any disability
 34  7 payments the member receives pursuant to the federal Social
 34  8 Security Act, 42 U.S.C. } 423 et seq., shall be offset against
 34  9 and payable in lieu of any retirement allowance payable
 34 10 pursuant to this section on account of the same disability.
 34 11    6.  REEXAMINATION OF MEMBERS RETIRED ON ACCOUNT OF
 34 12 DISABILITY.
 34 13    a.  Once each year during the first five years following
 34 14 the retirement of a member under this section, and once in
 34 15 every three-year period thereafter, the department may, and
 34 16 upon the member's application shall, require any member
 34 17 receiving an in-service or ordinary disability retirement
 34 18 allowance who has not yet attained the age of fifty-five years
 34 19 to undergo a medical examination as arranged by the medical
 34 20 board as established by this section.  The examination shall
 34 21 be made by the medical board or by an additional physician or
 34 22 physicians designated by the medical board.  If any member
 34 23 receiving an in-service or ordinary disability retirement
 34 24 allowance who has not attained the age of fifty-five years
 34 25 refuses to submit to the medical examination, the allowance
 34 26 may be discontinued until the member's withdrawal of the
 34 27 refusal, and should the member's refusal continue for one
 34 28 year, all rights in and to the member's disability retirement
 34 29 allowance shall be revoked by the department.
 34 30    b.  If a member is determined under paragraph "a" to be no
 34 31 longer eligible for in-service or ordinary disability
 34 32 benefits, all benefits paid under this section shall cease.
 34 33 The member shall be eligible to receive benefits calculated
 34 34 under section 97B.49B or 97B.49C, as applicable, when the
 34 35 member reaches age fifty-five.
 35  1    7.  REEMPLOYMENT.
 35  2    a.  If a member receiving a disability retirement allowance
 35  3 is returned to covered employment, the member's disability
 35  4 retirement allowance shall cease, the member shall again
 35  5 become an active member, and shall contribute thereafter at
 35  6 the same rate payable by similarly classified members.  If a
 35  7 member receiving a disability retirement allowance returns to
 35  8 special service employment, then the period of time the member
 35  9 received a disability retirement allowance shall constitute
 35 10 eligible service as defined in section 97B.49B, subsection 1,
 35 11 or section 97B.49C, subsection 1, as applicable.  Upon
 35 12 subsequent retirement, the member's retirement allowance shall
 35 13 be calculated as provided in section 97B.48A.
 35 14    b.  (1)  If a member receiving a disability retirement
 35 15 allowance is engaged in a gainful occupation that is not
 35 16 covered employment, the member's disability retirement
 35 17 allowance shall be reduced, if applicable, as provided in this
 35 18 paragraph.
 35 19    (2)  If the member is engaged in a gainful occupation
 35 20 paying more than the difference between the member's net
 35 21 disability retirement allowance and one and one-half times the
 35 22 reemployment comparison amount for that member, then the
 35 23 amount of the member's disability retirement allowance shall
 35 24 be reduced to an amount such that the member's net disability
 35 25 retirement allowance plus the amount earned by the member
 35 26 shall equal one and one-half times the reemployment comparison
 35 27 amount for that member.
 35 28    (3)  The member shall submit sufficient documentation to
 35 29 the system to permit the system to determine the member's net
 35 30 disability retirement allowance and earnings from a gainful
 35 31 occupation that is not covered employment for the applicable
 35 32 year.
 35 33    (4)  This paragraph does not apply to a member who is at
 35 34 least fifty-five years of age and would have completed a
 35 35 sufficient number of years of service if the member had
 36  1 remained in active special service employment.  For purposes
 36  2 of this subparagraph, a sufficient number of years of service
 36  3 shall be twenty-five for a special service member as described
 36  4 in section 97B.49B or twenty-two for a special service member
 36  5 as described in section 97B.49C.
 36  6    8.  DEATH BENEFITS.  A member who is receiving an in-
 36  7 service or ordinary disability retirement allowance under this
 36  8 section shall be treated as having elected a lifetime monthly
 36  9 retirement allowance with death benefits payable under section
 36 10 97B.52, subsection 2, unless the member elects an optional
 36 11 form of benefit provided under section 97B.51, which shall be
 36 12 actuarially equivalent to the lifetime monthly retirement
 36 13 allowance provided under this section.
 36 14    9.  MEDICAL BOARD.  The system shall designate a medical
 36 15 board to be composed of three physicians from the university
 36 16 of Iowa hospitals and clinics who shall arrange for and pass
 36 17 upon the medical examinations required under this section and
 36 18 shall report in writing to the department the conclusions and
 36 19 recommendations upon all matters duly referred to the medical
 36 20 board.  Each report of a medical examination under this
 36 21 section shall include the medical board's findings as to the
 36 22 extent of the member's physical or mental impairment.  Except
 36 23 as required by this section, each report shall be confidential
 36 24 and shall be maintained in accordance with the federal
 36 25 Americans with Disabilities Act, and any other state or
 36 26 federal law containing requirements for confidentiality of
 36 27 medical records.
 36 28    10.  LIABILITY OF THIRD PARTIES – SUBROGATION.
 36 29    a.  If a member receives an injury for which benefits are
 36 30 payable under this section, and if the injury is caused under
 36 31 circumstances creating a legal liability for damages against a
 36 32 third party other than the system, the member or the member's
 36 33 legal representative may maintain an action for damages
 36 34 against the third party.  If a member or a member's legal
 36 35 representative commences such an action, the plaintiff member
 37  1 or representative shall serve a copy of the original notice
 37  2 upon the system not less than ten days before the trial of the
 37  3 action, but a failure to serve the notice does not prejudice
 37  4 the rights of the system, and the following rights and duties
 37  5 ensue:
 37  6    (1)  The system shall be indemnified out of the recovery of
 37  7 damages to the extent of benefit payments made by the system,
 37  8 with legal interest, except that the plaintiff member's
 37  9 attorney fees may be first allowed by the district court.
 37 10    (2)  The system has a lien on the damage claim against the
 37 11 third party and on any judgment on the damage claim for
 37 12 benefits for which the system is liable.  In order to continue
 37 13 and preserve the lien, the system shall file a notice of the
 37 14 lien within thirty days after receiving a copy of the original
 37 15 notice in the office of the clerk of the district court in
 37 16 which the action is filed.
 37 17    b.  If a member fails to bring an action for damages
 37 18 against a third party within thirty days after the system
 37 19 requests the member in writing to do so, the system is
 37 20 subrogated to the rights of the member and may maintain the
 37 21 action against the third party, and may recover damages for
 37 22 the injury to the same extent that the member may recover
 37 23 damages for the injury.  If the system recovers damages in the
 37 24 action, the court shall enter judgment for distribution of the
 37 25 recovery as follows:
 37 26    (1)  A sum sufficient to repay the system for the amount of
 37 27 such benefits actually paid by the system up to the time of
 37 28 the entering of the judgment.
 37 29    (2)  A sum sufficient to pay the system the present worth,
 37 30 computed at the interest rate provided in section 535.3 for
 37 31 court judgments and decrees, of the future payments of such
 37 32 benefits, for which the system is liable, but the sum is not a
 37 33 final adjudication of the future payment which the member is
 37 34 entitled to receive.
 37 35    (3)  Any balance shall be paid to the member.
 38  1    c.  Before a settlement is effective between the system and
 38  2 a third party who is liable for any injury, the member must
 38  3 consent in writing to the settlement; and if the settlement is
 38  4 between the member and a third party, the system must consent
 38  5 in writing to the settlement; or on refusal to consent, in
 38  6 either case, the district court in the county in which either
 38  7 the employer of the member or the system is located must
 38  8 consent in writing to the settlement.
 38  9    d.  For purposes of subrogation under this section, a
 38 10 payment made to an injured member or the member's legal
 38 11 representative, by or on behalf of a third party or the third
 38 12 party's principal or agent, who is liable for, connected with,
 38 13 or involved in causing the injury to the member, shall be
 38 14 considered paid as damages because the injury was caused under
 38 15 circumstances creating a legal liability against the third
 38 16 party, whether the payment is made under a covenant not to
 38 17 sue, compromise settlement, denial of liability, or is
 38 18 otherwise made.
 38 19    11.  DOCUMENT SUBMISSIONS.  A member retired under this
 38 20 section, in order to be eligible for continued receipt of
 38 21 retirement benefits, shall submit to the department any
 38 22 documentation the department may reasonably request which will
 38 23 provide information needed to determine payments to the member
 38 24 under this section.
 38 25    12.  ADDITIONAL CONTRIBUTIONS.  The expenses incurred in
 38 26 the administration of this section by the system shall be paid
 38 27 through additional contributions as determined pursuant to
 38 28 section 97B.49B, subsection 3, or section 97B.49C, subsection
 38 29 3, as applicable.
 38 30    13.  APPLICABILITY – RETROACTIVITY.
 38 31    a.  This section applies to a member who becomes disabled
 38 32 on or after July 1, 2000, and also applies to a member who
 38 33 becomes disabled prior to July 1, 2000, if the member has not
 38 34 terminated special service employment as of June 30, 2000.
 38 35    b.  To qualify for benefits under this section, a member
 39  1 must file a completed application with the department within
 39  2 one year of the member's termination of employment.  A member
 39  3 eligible for a disability retirement allowance under this
 39  4 section is entitled to receipt of retroactive adjustment
 39  5 payments for no more than six months immediately preceding the
 39  6 month in which the completed application for receipt of a
 39  7 disability retirement allowance under this section is
 39  8 approved.
 39  9    14.  RULES.  The department shall adopt rules pursuant to
 39 10 chapter 17A specifying the application procedure for members
 39 11 pursuant to this section.
 39 12    Sec. 52.  Section 97B.51, Code 1999, is amended by striking
 39 13 the section and inserting in lieu thereof the following:
 39 14    97B.51  ALLOWANCE UPON RETIREMENT.
 39 15    1.  Each member has the right prior to the member's
 39 16 retirement date to elect to have the member's retirement
 39 17 allowance payable under one of the options set forth in this
 39 18 section.  The amount of the optional retirement allowance
 39 19 selected in paragraph "a", "c", "d", or "e", shall be the
 39 20 actuarial equivalent of the amount of the retirement allowance
 39 21 otherwise payable to the member as determined by the system in
 39 22 consultation with the system's actuary.  The member shall make
 39 23 an election by written request to the department and the
 39 24 election is subject to the approval of the department.  If the
 39 25 member is married, election of an option under this section
 39 26 requires the written acknowledgment of the member's spouse.
 39 27 The member may select one of the following options:
 39 28    a.  At retirement, a member may designate that upon the
 39 29 member's death, a specified amount of money shall be paid to a
 39 30 named beneficiary, and the member's monthly retirement
 39 31 allowance shall be reduced by an actuarially determined amount
 39 32 to provide for the lump sum payment.  The amount designated by
 39 33 the member must be in thousand dollar increments and shall be
 39 34 limited to the amount of the member's accumulated
 39 35 contributions.  The amount designated shall not lower the
 40  1 monthly retirement allowance of the member by more than one-
 40  2 half the amount payable as provided in paragraph "b".  A
 40  3 member may designate a different beneficiary at any time,
 40  4 except as limited by an order that has been accepted by the
 40  5 department as complying with the requirements of section
 40  6 97B.39.
 40  7    b.  A member may elect a retirement allowance otherwise
 40  8 payable to the member upon retirement under the retirement
 40  9 system pursuant to this chapter, to include the applicable
 40 10 provisions of sections 97B.49A through 97B.49G, and a death
 40 11 benefit as provided in section 97B.52, subsection 2.
 40 12    c.  A member may elect an increased retirement allowance
 40 13 during the member's lifetime with no death benefit after the
 40 14 member's retirement date.
 40 15    d.  (1)  A member may elect to receive a decreased
 40 16 retirement allowance during the member's lifetime and have the
 40 17 decreased retirement allowance, or a designated fraction
 40 18 thereof, continued after the member's death to another person,
 40 19 called a contingent annuitant, during the lifetime of the
 40 20 contingent annuitant.  The member cannot change the contingent
 40 21 annuitant after the member's retirement.  In case of the
 40 22 election of a contingent annuitant, no death benefits, as
 40 23 might otherwise be provided by this chapter, will be payable
 40 24 upon the death of either the member or the contingent
 40 25 annuitant after the member's retirement.
 40 26    (2)  In lieu of a benefit as calculated under subparagraph
 40 27 (1), a member may elect to receive a decreased retirement
 40 28 allowance during the member's lifetime and have the decreased
 40 29 retirement allowance, or a designated fraction thereof,
 40 30 continued after the member's death to another person, called a
 40 31 contingent annuitant, during the lifetime of the contingent
 40 32 annuitant, as determined by this subparagraph.  In addition,
 40 33 if the contingent annuitant dies prior to the death of the
 40 34 member, the member shall receive a retirement allowance
 40 35 beginning with the first month following the death of the
 41  1 contingent annuitant as if the member had selected the option
 41  2 provided by paragraph "b" at the time of the member's first
 41  3 retirement.  The member cannot change the contingent annuitant
 41  4 after the member's retirement.  If a contingent annuitant
 41  5 receives a decreased retirement allowance under this
 41  6 subparagraph following the death of the member, no death
 41  7 benefits, as might otherwise be provided by this chapter, will
 41  8 be payable upon the death of the contingent annuitant.
 41  9    e.  A member may elect to receive a decreased retirement
 41 10 allowance during the member's lifetime with provision that in
 41 11 event of the member's death during the first one hundred
 41 12 twenty months of retirement, monthly payments of the member's
 41 13 decreased retirement allowance shall be made to the member's
 41 14 beneficiary until a combined total of one hundred twenty
 41 15 monthly payments have been made to the member and the member's
 41 16 beneficiary.  When the member designates multiple
 41 17 beneficiaries, the present value of the remaining payments
 41 18 shall be paid in a lump sum to each beneficiary, either in
 41 19 equal shares to the beneficiaries, or if the member specifies
 41 20 otherwise in a written request, in the specified proportion.
 41 21 A member may designate a different beneficiary at any time,
 41 22 except as limited by an order that has been accepted by the
 41 23 department as complying with the requirements of section
 41 24 97B.39.
 41 25    2.  The election by a member of an option stated under this
 41 26 section shall be null and void if the member dies prior to the
 41 27 member's first month of entitlement.
 41 28    3.  A member who had elected to take an option stated in
 41 29 this section, may, at any time prior to retirement, revoke
 41 30 such an election by written notice to the department.  A
 41 31 member shall not change or revoke an election once the first
 41 32 retirement allowance is paid.
 41 33    Sec. 53.  Section 97B.52, subsection 1, Code 1999, is
 41 34 amended to read as follows:
 41 35    1.  If a member dies prior to the member's first month of
 42  1 entitlement, the member's beneficiary shall be entitled to
 42  2 receive a death benefit equal to the greater of the amount
 42  3 provided in paragraph "a" or "b".
 42  4    a.  A lump sum payment equal to the accumulated
 42  5 contributions of the member at the date of death plus the
 42  6 product of an amount equal to the highest year of covered
 42  7 wages of the deceased member and the number of years of
 42  8 membership service divided by the applicable denominator shall
 42  9 be paid to the member's beneficiary in a lump sum payment.
 42 10 However, a lump sum payment made to a beneficiary under this
 42 11 subsection paragraph due to the death of a member shall not be
 42 12 less than the amount that would have been payable on the death
 42 13 of the member on June 30, 1984, under this subsection
 42 14 paragraph as it appeared in the 1983 Code.
 42 15    As used in this subsection paragraph, "applicable
 42 16 denominator" means the following, based upon the type of
 42 17 membership service in which the member served either on the
 42 18 date of death, or if the member died after terminating
 42 19 service, on the date of the member's last termination of
 42 20 service:
 42 21    a. (1)  For regular service, the applicable denominator is
 42 22 thirty.
 42 23    b. (2)  For service in a protection occupation, as defined
 42 24 in section 97B.49B, the applicable denominator is twenty-five
 42 25 the applicable years of service for the member as defined in
 42 26 section 97B.49B if the member had retired on the date of
 42 27 death.
 42 28    c. (3)  For service as a sheriff, deputy sheriff, or
 42 29 airport fire fighter, as provided in section 97B.49C, the
 42 30 applicable denominator is twenty-two.
 42 31    Effective July 1, 1978, a method of payment under this
 42 32 subsection paragraph filed with the department by a member
 42 33 does not apply.
 42 34    b.  For a member who dies on or after January 1, 2001, a
 42 35 lump sum payment equal to the actuarial present value of the
 43  1 member's accrued benefit as of the date of death.  The
 43  2 actuarial equivalent present value of the member's accrued
 43  3 benefit as of the date of death shall be calculated using the
 43  4 same interest rate and mortality tables that are used by the
 43  5 system and the system's actuary under section 97B.51, and
 43  6 shall assume that the member would have retired at the
 43  7 member's earliest normal retirement date.
 43  8    c.  The payment of a death benefit to a designated
 43  9 beneficiary as provided by this subsection shall be in a lump
 43 10 sum payment.  However, if the designated beneficiary is a sole
 43 11 individual, the beneficiary may elect to receive, in lieu of a
 43 12 lump sum payment under this subsection, a monthly annuity
 43 13 payable for the life of the beneficiary.  The monthly annuity
 43 14 shall be calculated by applying the annuity tables used by the
 43 15 department to the lump sum payment under this subsection based
 43 16 on the beneficiary's age.  If the designated beneficiary is
 43 17 more than one individual, or if the designated beneficiary is
 43 18 an estate, trust, church, charity, or other similar
 43 19 organization, a death benefit under this subsection shall only
 43 20 be paid in a lump sum.
 43 21    Sec. 54.  Section 97B.52, Code 1999, is amended by adding
 43 22 the following new subsection:
 43 23    NEW SUBSECTION.  1A.  a.  If the department determines,
 43 24 upon the receipt of evidence and proof, that the death of a
 43 25 member in special service was the direct and proximate result
 43 26 of a traumatic personal injury incurred in the line of duty as
 43 27 a member in special service, a line of duty death benefit in
 43 28 an amount of one hundred thousand dollars shall be paid in a
 43 29 lump sum to the special service member's beneficiary.  A line
 43 30 of duty death benefit payable under this subsection shall be
 43 31 in addition to any death benefit payable as provided in
 43 32 subsection 1.
 43 33    b.  A line of duty death benefit shall not be payable under
 43 34 this subsection if any of the following applies:
 43 35    (1)  The death resulted from stress, strain, occupational
 44  1 illness, or a chronic, progressive, or congenital illness,
 44  2 including, but not limited to, a disease of the heart, lungs,
 44  3 or respiratory system, unless a traumatic personal injury was
 44  4 a substantial contributing factor to the special service
 44  5 member's death.
 44  6    (2)  The death was caused by the intentional misconduct of
 44  7 the special service member or by the special service member's
 44  8 intent to cause the special service member's own death.
 44  9    (3)  The special service member was voluntarily intoxicated
 44 10 at the time of death.
 44 11    (4)  The special service member was performing the special
 44 12 service member's duties in a grossly negligent manner at the
 44 13 time of death.
 44 14    (5)  A beneficiary who would otherwise be entitled to a
 44 15 benefit under this subsection was, through the beneficiary's
 44 16 actions, a substantial contributing factor to the special
 44 17 service member's death.
 44 18    Sec. 55.  Section 97B.52, subsection 2, Code 1999, is
 44 19 amended to read as follows:
 44 20    2.  If a member dies on or after the first day of the
 44 21 member's first month of entitlement, the excess, if any, of
 44 22 the accumulated contributions by the member as of said date,
 44 23 over the total gross monthly retirement allowances received by
 44 24 the member under the retirement system will be paid to the
 44 25 member's beneficiary unless the retirement allowance is then
 44 26 being paid in accordance with section 97B.48 or with section
 44 27 97B.51, subsection 1, 4, 5, or 6 paragraph "a", "c", "d", or
 44 28 "e".
 44 29    Sec. 56.  Section 97B.52, subsection 3, paragraph a, Code
 44 30 1999, is amended to read as follows:
 44 31    a.  Other than as provided in subsections 1, 1A, and 2 of
 44 32 this section, or section 97B.51, all rights to any benefits
 44 33 under the retirement system shall cease upon the death of a
 44 34 member.
 44 35    Sec. 57.  Section 97B.52, subsection 4, unnumbered
 45  1 paragraph 1, Code 1999, is amended to read as follows:
 45  2    In order to receive the death benefit, the beneficiary,
 45  3 heirs at law, or the estate, or any other third-party payee,
 45  4 must apply to the department within five years of the member's
 45  5 death.  However, death benefits payable under this section
 45  6 shall not exceed the amount permitted pursuant to Internal
 45  7 Revenue Code section 401(a)(9) and the applicable treasury
 45  8 regulations.
 45  9    Sec. 58.  Section 97B.52, subsection 5, Code 1999, is
 45 10 amended to read as follows:
 45 11    5.  Following written notification to the department, a
 45 12 beneficiary of a deceased member may waive current and future
 45 13 rights to payments to which the beneficiary would otherwise be
 45 14 entitled under section 97B.51, subsections 5 and 6 and this
 45 15 section subsection 1, paragraphs "a", "b", and "e".  Upon
 45 16 receipt of the waiver, the department shall pay the amount
 45 17 designated to be received by that beneficiary to the member's
 45 18 other surviving beneficiary or beneficiaries or to the estate
 45 19 of the deceased member, as elected by the beneficiary in the
 45 20 waiver.  If the payments being waived are payable to the
 45 21 member's estate and an estate is not probated, the payments
 45 22 shall be paid to the deceased member's surviving spouse, or if
 45 23 there is no surviving spouse, to the member's heirs other than
 45 24 the beneficiary who waived the payments.
 45 25    Sec. 59.  Section 97B.52A, subsection 1, paragraph b, Code
 45 26 1999, is amended to read as follows:
 45 27    b.  For a member whose first month of entitlement is July
 45 28 1998 or later, but before July 2000, the member does not
 45 29 return to any employment with a covered employer until the
 45 30 member has qualified for no fewer than four calendar months of
 45 31 retirement benefits.
 45 32    Sec. 60.  Section 97B.52A, subsection 1, Code 1999, is
 45 33 amended by adding the following new paragraph:
 45 34    NEW PARAGRAPH.  c.  For a member whose first month of
 45 35 entitlement is July 2000 or later, the member does not return
 46  1 to any employment with a covered employer until the member has
 46  2 qualified for at least one calendar month of retirement
 46  3 benefits, and the member does not return to covered employment
 46  4 until the member has qualified for no fewer than four calendar
 46  5 months of retirement benefits.  For purposes of this
 46  6 paragraph, effective July 1, 2000, any employment with a
 46  7 covered employer does not include employment as an elective
 46  8 official or member of the general assembly if the member is
 46  9 not covered under this chapter for that employment.
 46 10    Sec. 61.  Section 97B.52A, subsection 2, Code 1999, is
 46 11 amended to read as follows:
 46 12    2.  A member may commence receiving retirement benefits
 46 13 under this chapter upon satisfying eligibility requirements.
 46 14 However, a retired member who commences receiving a retirement
 46 15 allowance but returns to employment before qualifying for no
 46 16 fewer than four calendar months of retirement benefits fails
 46 17 to meet the applicable requirements of subsection 1 does not
 46 18 have a bona fide retirement and any retirement allowance
 46 19 received by such a member must be returned to the system
 46 20 together with interest earned on the retirement allowance
 46 21 calculated at a rate determined by the department.  Until the
 46 22 member has repaid the retirement allowance and interest, the
 46 23 department may withhold any future retirement allowance for
 46 24 which the member may qualify.
 46 25    Sec. 62.  Section 97B.52A, Code 1999, is amended by adding
 46 26 the following new subsection:
 46 27    NEW SUBSECTION.  4.  The requirements of this section shall
 46 28 apply to a lump sum payment as provided by section 97B.48,
 46 29 subsection 1, and the payment of contributions as provided in
 46 30 section 97B.48A, subsection 4.
 46 31    Sec. 63.  Section 97B.53, Code Supplement 1999, is amended
 46 32 to read as follows:
 46 33    97B.53  TERMINATION OF EMPLOYMENT – REFUND OPTIONS.
 46 34    Membership in the retirement system, and all rights to the
 46 35 benefits under the system, will cease upon a member's
 47  1 termination of employment with the employer prior to the
 47  2 member's retirement, other than by death, and upon receipt by
 47  3 the member of the a refund of moneys in the member's
 47  4 accumulated contributions account as provided in this section.
 47  5    1.  Upon the termination of employment with the employer
 47  6 prior to retirement other than by death of a member, the
 47  7 member's account, consisting of accumulated contributions by
 47  8 the member and, for a vested member who is vested on the date
 47  9 an application for a refund is filed, the member's share of
 47 10 the accumulated employer contributions for the vested member
 47 11 at the date of the termination, may be paid to the member upon
 47 12 application, except as provided in subsections 2, 5, and 6.
 47 13 For the purpose of this subsection, the "member's share of the
 47 14 accumulated employer contributions" is an amount equal to the
 47 15 total obtained as of any date, by accumulating each individual
 47 16 contribution by the employer for the member with interest plus
 47 17 interest dividends as provided in section 97B.70, for all
 47 18 completed calendar years and for any completed calendar year
 47 19 for which the interest dividend has not been declared and for
 47 20 completed months of partially completed calendar years,
 47 21 compounded as provided in section 97B.70 accumulated employer
 47 22 contributions of the member multiplied by a fraction of years
 47 23 of service for that member as defined in section 97B.49A,
 47 24 97B.49B, or 97B.49C.
 47 25    2.  If a vested member's employment is terminated prior to
 47 26 the member's retirement, other than by death, the member may
 47 27 receive a monthly retirement allowance commencing on the first
 47 28 day of the month in which the member attains the age of sixty-
 47 29 five years, if the member is then alive, or, if the member so
 47 30 elects in accordance with section 97B.47, commencing on the
 47 31 first day of the month in which the member attains the age of
 47 32 fifty-five or any month thereafter prior to the date the
 47 33 member attains the age of sixty-five years, and continuing on
 47 34 the first day of each month thereafter during the member's
 47 35 lifetime, provided the member does not receive prior to the
 48  1 date the member's retirement allowance is to commence a refund
 48  2 of accumulated contributions moneys in the member's account as
 48  3 provided under any of the provisions of this chapter.  The
 48  4 amount of each such monthly retirement allowance shall be
 48  5 determined as provided in either sections 97B.49A through
 48  6 97B.49G, or in section 97B.50, whichever is applicable.
 48  7    3.  The accumulated contributions account of a terminated,
 48  8 vested member shall be credited with interest, including
 48  9 interest dividends, in the manner provided in section 97B.70.
 48 10    4. 3.  A terminated, vested member has the right, prior to
 48 11 the commencement of the member's retirement allowance, to
 48 12 receive a refund of moneys in the member's accumulated
 48 13 contributions account, and in the event of the death of the
 48 14 member prior to the commencement of the member's retirement
 48 15 allowance and prior to the receipt of any such refund, the
 48 16 benefits of authorized by subsection 1 and subsection 1A of
 48 17 section 97B.52 shall be paid.
 48 18    5. 4.  A member has not terminated employment for purposes
 48 19 of this section if the member accepts other covered employment
 48 20 within thirty days four months after receiving the last
 48 21 payment of wages for covered employment, or if the member
 48 22 begins covered employment prior to filing a request for a
 48 23 refund with the department.
 48 24    5A. 5.  Within sixty days after a member has been issued
 48 25 payment for a refund of moneys in the member's accumulated
 48 26 contributions account, the member may repay the accumulated
 48 27 contributions moneys refunded, plus interest that would have
 48 28 accrued, as determined by the department, and receive credit
 48 29 for membership service for the period covered by the refund
 48 30 payment.
 48 31    5B. 6.  A member who does not withdraw moneys in the
 48 32 member's accumulated contributions account upon termination of
 48 33 employment may at any time request the return of the moneys in
 48 34 the member's accumulated contributions account, but if the
 48 35 member receives a return of contributions moneys in the
 49  1 member's account the member has waived all claims for any
 49  2 other benefits and membership rights from the fund.
 49  3    7.  If a member is involuntarily terminated from covered
 49  4 employment, has been issued payment for a refund, and is
 49  5 retroactively reinstated in covered employment as a remedy for
 49  6 an employment dispute, the member may receive credit for
 49  7 membership service for the period covered by the refund
 49  8 payment upon repayment to the department within ninety days
 49  9 after the date of the order or agreement requiring
 49 10 reinstatement of the amount of the refund plus interest that
 49 11 would have accrued, as determined by the department.
 49 12    6. 8.  The system is under no obligation to maintain the
 49 13 accumulated contribution member account of a member who
 49 14 terminates covered employment prior to December 31, 1998, if
 49 15 the member was not vested at the time of termination.  A
 49 16 person who made contributions to the abolished system, who is
 49 17 entitled to a refund in accordance with the provisions of this
 49 18 chapter, and who has not claimed and received such a refund
 49 19 prior to January 1, 1964, shall, if the person makes a claim
 49 20 for refund after January 1, 1964, be required to submit proof
 49 21 satisfactory to the department of the person's entitlement to
 49 22 the refund.  The department is under no obligation to maintain
 49 23 the contribution member accounts of such persons after January
 49 24 1, 1964.
 49 25    7. 9.  Any member whose employment is terminated may elect
 49 26 to leave the moneys in the member's accumulated contributions
 49 27 member account in the retirement fund.
 49 28    8. 10.  If an employee hired to fill a permanent position
 49 29 terminates the employee's employment within six months from
 49 30 the date of employment, the employer may file a claim with the
 49 31 department for a refund of the funds contributed to the
 49 32 department by the employer for the employee.
 49 33    Sec. 64.  Section 97B.53A, Code 1999, is amended to read as
 49 34 follows:
 49 35    97B.53A  DUTY OF DEPARTMENT.
 50  1    Effective July 1, 1991, upon Upon a member's termination of
 50  2 covered employment prior to the member's retirement, the
 50  3 department shall send the member by first class mail, to the
 50  4 member's last known mailing address, a notice setting forth
 50  5 the balance and status of the member's account and
 50  6 supplemental account and an explanation of the courses of
 50  7 action available to the member under this chapter.
 50  8    Sec. 65.  Section 97B.53B, subsection 1, paragraph c,
 50  9 unnumbered paragraph 1, Code 1999, is amended to read as
 50 10 follows:
 50 11    "Eligible rollover distribution" means all or any portion
 50 12 of a member's account and supplemental account, except that an
 50 13 eligible rollover distribution does not include any of the
 50 14 following:
 50 15    Sec. 66.  Section 97B.60, Code 1999, is amended to read as
 50 16 follows:
 50 17    97B.60  ACTUARIAL INVESTIGATION.
 50 18    At least once in each two-year period During calendar year
 50 19 2002, and every four years thereafter, the department shall
 50 20 cause an actuarial investigation to be made of all experience
 50 21 under the retirement system.  Pursuant to such an
 50 22 investigation, the department shall, from time to time,
 50 23 determine upon an actuarial basis the condition of the system
 50 24 and shall report to the general assembly its findings and
 50 25 recommendations.  The department shall adopt from time to time
 50 26 mortality tables and all other necessary factors for use in
 50 27 all actuarial calculations required in connection with the
 50 28 retirement system.
 50 29    Sec. 67.  Section 97B.70, Code 1999, is amended to read as
 50 30 follows:
 50 31    97B.70  INTEREST AND DIVIDENDS TO MEMBERS.
 50 32    1.  For calendar years prior to January 1, 1997, interest
 50 33 at two percent per annum and interest dividends declared by
 50 34 the department shall be credited to the member's contributions
 50 35 and the employer's contributions to become part of the
 51  1 accumulated contributions and accumulated employer
 51  2 contributions thereby.
 51  3    a.  The average rate of interest earned shall be determined
 51  4 upon the following basis:
 51  5    (1)  Investment income shall include interest and cash
 51  6 dividends on stock.
 51  7    (2)  Investment income shall be accounted for on an accrual
 51  8 basis.
 51  9    (3)  Capital gains and losses, realized or unrealized,
 51 10 shall not be included in investment income.
 51 11    (4)  Mean assets shall include fixed income investments
 51 12 valued at cost or on an amortized basis, and common stocks at
 51 13 market values or cost, whichever is lower.
 51 14    (5)  The average rate of earned interest shall be the
 51 15 quotient of the investment income and the mean assets of the
 51 16 retirement fund.
 51 17    b.  The interest dividend shall be determined within sixty
 51 18 days after the end of each calendar year as follows:
 51 19    The dividend rate for a calendar year shall be the excess
 51 20 of the average rate of interest earned for the year over the
 51 21 statutory two percent rate plus twenty-five hundredths of one
 51 22 percent.  The average rate of interest earned and the interest
 51 23 dividend rate in percent shall be calculated to the nearest
 51 24 one hundredth, that is, to two decimal places.  Interest and
 51 25 interest dividends calculated pursuant to this subsection
 51 26 shall be compounded annually.
 51 27    2.  For calendar years beginning January 1, 1997, a per
 51 28 annum interest rate at one percent above the interest rate on
 51 29 one-year certificates of deposit shall be credited to the
 51 30 member's contributions and the employer's contributions to
 51 31 become part of the accumulated contributions and accumulated
 51 32 employer contributions account.  For purposes of this
 51 33 subsection, the interest rate on one-year certificates of
 51 34 deposit shall be determined by the department based on the
 51 35 average rate for such certificates of deposit as of the first
 52  1 business day of each year as published in a publication of
 52  2 general acceptance in the business community.  The per annum
 52  3 interest rate shall be credited on a quarterly basis by
 52  4 applying one-quarter of the annual interest rate to the sum of
 52  5 the accumulated contributions and the accumulated employer
 52  6 contributions as of the end of the previous calendar quarter.
 52  7    3.  Interest shall be credited to the accumulated
 52  8 contributions and accumulated employer contributions accounts,
 52  9 and supplemental accounts of active members, inactive vested
 52 10 members, and, effective January 1, 1999, to inactive nonvested
 52 11 members, until the quarter prior to the quarter in which the
 52 12 member's first retirement allowance is paid or in which the
 52 13 member is issued a refund under section 97B.53, or in which a
 52 14 death benefit is issued.
 52 15    4.  Prior to January 1, 1999, interest and interest
 52 16 dividends shall be credited to the accumulated contributions
 52 17 and accumulated employer contributions account of a person who
 52 18 leaves the contributions in the retirement fund upon
 52 19 termination from covered employment prior to achieving vested
 52 20 status, but who subsequently returns to covered employment.
 52 21 Upon return to covered employment but prior to January 1,
 52 22 1999, interest and interest dividends shall be credited to the
 52 23 accumulated contributions and accumulated employer
 52 24 contributions account of the person commencing upon the date
 52 25 on which the person has covered wages.
 52 26    5.  If the department no longer maintains the accumulated
 52 27 contribution and accumulated employer contributions account of
 52 28 the person pursuant to this chapter, but the person submits
 52 29 satisfactory proof to the department that the person, or the
 52 30 person's employer, did make the contributions that should be
 52 31 included in the accumulated contributions and accumulated
 52 32 employer contributions account, the department shall credit
 52 33 interest and interest dividends in the manner provided in
 52 34 subsection 4.
 52 35    Sec. 68.  Section 97B.73, subsection 1, Code 1999, is
 53  1 amended to read as follows:
 53  2    1.  a.  A vested or retired member who has one or more full
 53  3 calendar years of covered wages who was in public employment
 53  4 comparable to employment covered under this chapter in another
 53  5 state or in the federal government, or who was a member of
 53  6 another public retirement system in this state, including but
 53  7 not limited to the teachers insurance annuity association-
 53  8 college retirement equities fund, but who was not retired
 53  9 under that system, upon submitting verification of membership
 53 10 and service in the other public system to the department,
 53 11 including proof that the member has no further claim upon a
 53 12 retirement benefit from that other public system, may make
 53 13 contributions as provided by this section to the system either
 53 14 for the entire period of service in the other public system,
 53 15 or for partial service in the other public system in
 53 16 increments of one or more calendar quarters.  If the member
 53 17 wishes to transfer only a portion of the service value of
 53 18 another public system to this system and the other public
 53 19 system allows a partial withdrawal of a member's system
 53 20 credits, the member shall receive credit for membership
 53 21 service in this system equivalent to the period of service
 53 22 transferred from the other public system.
 53 23    b.  A vested or retired member who has five or more full
 53 24 calendar years of covered wages who was in public employment
 53 25 comparable to employment covered under this chapter in a
 53 26 qualified Canadian governmental entity may make contributions
 53 27 as provided by this section to the system and receive service
 53 28 credit, in increments of one or more calendar quarters, for up
 53 29 to the lesser of twenty quarters of service credit for such
 53 30 employment or the entire period of service in the other public
 53 31 system.  Prior to receiving service credit, the member shall
 53 32 submit verification of membership and service in the other
 53 33 public system to the department, including proof that the
 53 34 member has no further claim upon a retirement benefit from
 53 35 that other public system.  If the member wishes to transfer
 54  1 only a portion of the service value of another public system
 54  2 to this system and the other public system allows a partial
 54  3 withdrawal of a member's system credits, the member shall
 54  4 receive credit for membership service in this system
 54  5 equivalent to the period of service transferred from the other
 54  6 public system.  For purposes of this paragraph, "qualified
 54  7 Canadian governmental entity" means an elementary school,
 54  8 secondary school, college, or university that is organized,
 54  9 administered, and primarily supported by the provincial,
 54 10 territorial, or federal governments of Canada, or any
 54 11 combination of the same.
 54 12    Sec. 69.  NEW SECTION.  97B.73B  PATIENT ADVOCATES –
 54 13 UNPAID CONTRIBUTIONS – SERVICE PURCHASE.
 54 14    1.  Notwithstanding the provisions of section 97B.9, to the
 54 15 contrary, unpaid contributions for a person classified as a
 54 16 patient advocate under section 229.19, for service as a
 54 17 patient advocate prior to July 1, 2000, shall be determined
 54 18 and collected as provided under section 97B.9, subsection 4,
 54 19 but shall be limited to the collection of underpaid
 54 20 contributions for a maximum of one year of service.
 54 21    2.  A patient advocate who becomes covered under this
 54 22 chapter and for whom underpaid contributions for one year of
 54 23 service have been paid shall be eligible to purchase
 54 24 membership service for service as a patient advocate prior to
 54 25 July 1, 2000, in excess of the one year of service provided in
 54 26 this section by paying the department of personnel an amount
 54 27 determined as follows:
 54 28    a.  For a purchase of membership service prior to July 1,
 54 29 2002, the total of the employee and employer contributions,
 54 30 without interest, on the covered wages that would have been
 54 31 reported to the department under the provisions of this
 54 32 chapter in effect for the applicable period of service.
 54 33    b.  For a purchase of membership service on or after July
 54 34 1, 2002, the actuarial cost of the service purchase in a
 54 35 manner as provided in section 97B.73.
 55  1    Sec. 70.  NEW SECTION.  97B.80A  PUBLIC EMPLOYMENT SERVICE
 55  2 CREDIT.
 55  3    1.  A vested or retired member who has five or more full
 55  4 calendar years of covered wages and who at any time was
 55  5 employed by a covered employer under this chapter but at the
 55  6 time of the employment was not covered by this chapter and did
 55  7 not opt out of coverage under this chapter, upon submitting
 55  8 verification of the public employment and the dates of the
 55  9 public employment, may make contributions to the system for up
 55 10 to the lesser of twenty quarters of service credit for such
 55 11 public employment or the entire period of the public
 55 12 employment, in increments of one or more calendar quarters,
 55 13 and receive credit for membership service and prior service
 55 14 for the period of time for which the contributions are made.
 55 15    2.  The contributions required to be made for purposes of
 55 16 this section shall be in an amount equal to the actuarial cost
 55 17 of the service purchase.  For purposes of this subsection, the
 55 18 actuarial cost of the service purchase is an amount determined
 55 19 by the department in accordance with actuarial tables, as
 55 20 reported to the department by the system's actuary, which
 55 21 reflects the actuarial cost necessary to fund an increased
 55 22 retirement allowance resulting from the purchase of additional
 55 23 service.
 55 24    3.  The verification of the public employment and the dates
 55 25 of such public employment shall be made by the department
 55 26 prior to receiving contributions from the member.
 55 27    4.  A member eligible for an increased retirement allowance
 55 28 because of the payment of contributions under this section is
 55 29 entitled to receipt of retroactive adjustment payments for no
 55 30 more than six months immediately preceding the month in which
 55 31 the member pays contributions under this section.
 55 32    5.  A purchase of service made in accordance with this
 55 33 section by a retired reemployed member shall be applied to
 55 34 either the member's original retirement allowance, or to the
 55 35 member's reemployment service, whichever is more beneficial to
 56  1 the member.  If applied to a member's original retirement
 56  2 allowance, or to the member's reemployment service after the
 56  3 retirement allowance payments for such service begin, the
 56  4 member is eligible to receive retroactive adjustment payments
 56  5 for no more than six months prior to completion of the
 56  6 purchase.
 56  7    6.  The department shall ensure that the member, in
 56  8 exercising an option provided in this section, does not exceed
 56  9 the amount of annual additions to a member's account permitted
 56 10 pursuant to section 415 of the federal Internal Revenue Code.
 56 11    Sec. 71.  NEW SECTION.  97B.80B  VOLUNTEER PUBLIC SERVICE
 56 12 CREDIT.
 56 13    1.  A vested or retired member who has five or more full
 56 14 calendar years of covered wages and who at any time was in
 56 15 full-time volunteer public service, upon submitting
 56 16 verification of the full-time volunteer public service and the
 56 17 dates of the service, may make contributions to the system for
 56 18 up to the lesser of twenty quarters of service credit for such
 56 19 volunteer public service or the entire period of the volunteer
 56 20 public service, in increments of one or more calendar
 56 21 quarters, and receive credit for membership service and prior
 56 22 service for the period of time for which the contributions are
 56 23 made.  For purposes of this section, "full-time volunteer
 56 24 public service" means service in the federal peace corps
 56 25 program.
 56 26    2.  The contributions required to be made for purposes of
 56 27 this section shall be in an amount equal to the actuarial cost
 56 28 of the service purchase.  For purposes of this subsection, the
 56 29 actuarial cost of the service purchase is an amount determined
 56 30 by the department in accordance with actuarial tables, as
 56 31 reported to the department by the system's actuary, which
 56 32 reflects the actuarial cost necessary to fund an increased
 56 33 retirement allowance resulting from the purchase of additional
 56 34 service.
 56 35    3.  The verification of the full-time volunteer public
 57  1 service and the dates of such service shall be made by the
 57  2 department prior to receiving contributions from the member.
 57  3    4.  A member eligible for an increased retirement allowance
 57  4 because of the payment of contributions under this section is
 57  5 entitled to receipt of retroactive adjustment payments for no
 57  6 more than six months immediately preceding the month in which
 57  7 the member pays contributions under this section.
 57  8    5.  A purchase of service made in accordance with this
 57  9 section by a retired reemployed member shall be applied to
 57 10 either the member's original retirement allowance, or to the
 57 11 member's reemployment service, whichever is more beneficial to
 57 12 the member.  If applied to a member's original retirement
 57 13 allowance, or to the member's reemployment service after the
 57 14 retirement allowance payments for such service begin, the
 57 15 member is eligible to receive retroactive adjustment payments
 57 16 for no more than six months prior to completion of the
 57 17 purchase.
 57 18    6.  The department shall ensure that the member, in
 57 19 exercising an option provided in this section, does not exceed
 57 20 the amount of annual additions to a member's account permitted
 57 21 pursuant to section 415 of the federal Internal Revenue Code.
 57 22    Sec. 72.  NEW SECTION.  97B.82  PURCHASE OF SERVICE CREDIT
 57 23 – DIRECT ROLLOVERS.
 57 24    Effective July 1, 2002, a member may purchase any service
 57 25 credit permitted under this chapter by means of a direct
 57 26 rollover pursuant to rules adopted by the department and
 57 27 consistent with applicable requirements of the Internal
 57 28 Revenue Code.  For purposes of this section, a "direct
 57 29 rollover" means a transfer to the system of an eligible
 57 30 rollover distribution from a qualified plan, including an
 57 31 eligible rollover distribution of qualified plan assets made
 57 32 through a conduit eligible retirement plan, all as described
 57 33 under the Internal Revenue Code.  The amount of the direct
 57 34 rollover into the system cannot exceed the cost of the service
 57 35 purchase by a member under this chapter.  Once a direct
 58  1 rollover is made, the member must forfeit the applicable
 58  2 service credit under the qualified plan from which the
 58  3 eligible rollover distribution is received.
 58  4    Sec. 73.  Section 97B.13, Code 1999, is repealed.
 58  5    Sec. 74.  IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM –
 58  6 PAYMENT OF ALLOWANCES – ACTIVE MEMBER RETIREMENT.
 58  7 Notwithstanding any provision of chapter 97B to the contrary,
 58  8 an eligible member who terminates employment covered by
 58  9 chapter 97B on or after January 1, 2000, shall have the
 58 10 member's monthly retirement allowance recalculated using the
 58 11 applicable formula for determining a retirement allowance
 58 12 pursuant to sections 97B.49A through 97B.49G, as applicable,
 58 13 in place at the time of the member's termination from
 58 14 employment.  For purposes of this section, an "eligible
 58 15 member" is a member who commenced receiving a retirement
 58 16 allowance pursuant to section 97B.48, subsection 3, prior to
 58 17 July 1, 2000.
 58 18    Sec. 75.  IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM – DEATH
 58 19 BENEFIT ELECTION.
 58 20    1.  Notwithstanding any provision of chapter 97B to the
 58 21 contrary, an eligible beneficiary may elect to receive a death
 58 22 benefit as provided by this section in an amount as authorized
 58 23 pursuant to section 53 of this Act.  For purposes of this
 58 24 section, an "eligible beneficiary" means a person who is
 58 25 eligible to receive, or has received, a death benefit pursuant
 58 26 to Iowa Code section 97B.52, subsection 1, Code 1999, as a
 58 27 beneficiary of a member of the Iowa public employees'
 58 28 retirement system who died on or after January 1, 1999, but
 58 29 before the date section 53 of this Act is implemented pursuant
 58 30 to section 81 of this Act.
 58 31    2.  An eligible beneficiary may elect to receive a death
 58 32 benefit in an amount as provided in section 53 of this Act in
 58 33 lieu of a benefit as provided pursuant to section 97B.52,
 58 34 subsection 1, Code 1999, by filing a valid election with the
 58 35 Iowa public employees' retirement system in a manner
 59  1 prescribed by the system no later than one year following the
 59  2 date section 53 of this Act is implemented pursuant to section
 59  3 81 of this Act.
 59  4    3.  An eligible beneficiary who has received a death
 59  5 benefit pursuant to section 97B.52, subsection 1, Code 1999,
 59  6 but who files an election to receive a death benefit as
 59  7 provided in this section shall make arrangements with the Iowa
 59  8 public employees' retirement system to repay any death
 59  9 benefits paid by the system to the eligible beneficiary prior
 59 10 to receipt of a death benefit as provided in this section.
 59 11    4.  The Iowa public employees' retirement system shall make
 59 12 all reasonable efforts to notify, in writing, each eligible
 59 13 beneficiary of the ability to elect to receive a death benefit
 59 14 as provided in this section in lieu of a death benefit
 59 15 provided pursuant to section 97B.52, subsection 1, Code 1999.
 59 16    Sec. 76.  EFFECTIVE DATE – RETROACTIVE APPLICABILITY.
 59 17 Section 17 of this Act, amending section 97B.1A, subsection
 59 18 24, paragraph "b", being deemed of immediate importance, takes
 59 19 effect upon enactment and is retroactively applicable to
 59 20 January 1, 2000, and is applicable on and after that date.
 59 21    Sec. 77.  EFFECTIVE DATE.  Section 44 of this Act, amending
 59 22 section 97B.49F, subsection 2, paragraph "c", being deemed of
 59 23 immediate importance, takes effect upon enactment.
 59 24    Sec. 78.  APPLICABILITY.  Section 97B.51, subsection 1,
 59 25 paragraph "d", subparagraph (2), as enacted in section 52 of
 59 26 this Act, shall be applicable on or after July 1, 2001.
 59 27    Sec. 79.  EFFECTIVE DATE – RETROACTIVE APPLICABILITY.
 59 28 Section 74 of this Act, being deemed of immediate importance,
 59 29 takes effect upon enactment and is retroactively applicable to
 59 30 January 1, 2000, and is applicable on and after that date.
 59 31    Sec. 80.  IMPLEMENTATION PROVISION.  The department of
 59 32 personnel shall implement the amendment to section 97B.50,
 59 33 subsection 1, as provided in section 48 of this Act, on
 59 34 January 1, 2001, or on the date that the department determines
 59 35 that the most recent annual actuarial valuation of the system
 60  1 indicates that the employer and employee contribution rates in
 60  2 effect under section 97B.11 can absorb the costs of the
 60  3 amendment to section 97B.50, subsection 1, whichever is later,
 60  4 after meeting the other established priorities of the system.
 60  5 As used in this section, "other established priorities of the
 60  6 system" means the implementation of the amendment to section
 60  7 97B.52, subsection 1, as provided in section 53 of this Act.
 60  8 However, the amendment to section 97B.50, subsection 1, shall
 60  9 not be implemented until the Iowa public employees' retirement
 60 10 system has received a determination letter from the federal
 60 11 internal revenue service approving the retirement system
 60 12 plan's qualified status under Internal Revenue Code section
 60 13 401(a), as amended by section 97B.50, subsection 1.  In
 60 14 addition, notwithstanding section 97B.49H, the department
 60 15 shall not credit amounts to active member supplemental
 60 16 accounts provided in section 97B.49H for the calendar year
 60 17 beginning January 1, 2001, and each subsequent calendar year,
 60 18 until the amendment to section 97B.50, subsection 1, is
 60 19 implemented.
 60 20    Sec. 81.  IMPLEMENTATION PROVISION.  The department of
 60 21 personnel shall implement the amendment to section 97B.52,
 60 22 subsection 1, as provided in section 53 of this Act on January
 60 23 1, 2001, or on the date that the department determines that
 60 24 the most recent annual actuarial valuation of the system
 60 25 indicates that the employer and employee contribution rates in
 60 26 effect under section 97B.11 can absorb the costs of the
 60 27 amendment to section 97B.52, subsection 1, whichever is later.
 60 28 However, notwithstanding section 97B.49H, the department shall
 60 29 not credit amounts to active member supplemental accounts
 60 30 provided in section 97B.49H for the calendar year beginning
 60 31 January 1, 2001, and each subsequent calendar year, until the
 60 32 amendment to section 97B.52, subsection 1, is implemented.
 60 33    Sec. 82.  IMPLEMENTATION DATE.  Section 72 of this Act,
 60 34 creating new section 97B.82 which establishes a direct
 60 35 rollover for the purchase of service credit, shall not be
 61  1 implemented until the Iowa public employees' retirement system
 61  2 has received a determination letter from the federal internal
 61  3 revenue service approving the retirement system plan's
 61  4 qualified status under Internal Revenue Code section 401(a),
 61  5 as amended by section 97B.82.
 61  6    Sec. 83.  IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM –
 61  7 PENSION PORTABILITY STUDY – REPORT.  The Iowa public
 61  8 employees' retirement system division shall conduct a study to
 61  9 consider various proposals to provide persons covered under
 61 10 the Iowa public employees' retirement system increased
 61 11 portability of pensions earned prior to coverage under the
 61 12 Iowa public employees' retirement system and of the pension
 61 13 earned under the Iowa public employees' retirement system.  In
 61 14 conducting its study, the Iowa public employees' retirement
 61 15 system division shall consider proposals for allowing
 61 16 employees covered under the Iowa public employees' retirement
 61 17 system to purchase additional service credit under the Iowa
 61 18 public employees' retirement system based on prior public
 61 19 sector or private sector employment that is not covered under
 61 20 the system as well as proposals for enhancing the ability of
 61 21 employees covered under the Iowa public employees' retirement
 61 22 system to transfer a greater portion of the value of the
 61 23 pension earned under the Iowa public employees' retirement
 61 24 system to another pension plan upon the employee's termination
 61 25 of employment covered by the Iowa public employees' retirement
 61 26 system.  On or before September 1, 2001, the Iowa public
 61 27 employees' retirement system division shall file a report with
 61 28 the legislative service bureau, for distribution to the public
 61 29 retirement systems committee established in section 97D.4,
 61 30 which contains its findings and recommendations, including any
 61 31 proposal or proposals for enhancing pension portability for
 61 32 persons covered by the Iowa public employees' retirement
 61 33 system.  The report shall also contain any applicable
 61 34 actuarial information concerning the costs of any proposal or
 61 35 proposals included in the report.  
 62  1                          DIVISION III
 62  2           STATEWIDE FIRE AND POLICE RETIREMENT SYSTEM
 62  3    Sec. 84.  Section 400.8, subsection 1, Code 1999, is
 62  4 amended to read as follows:
 62  5    1.  The commission, when necessary under the rules,
 62  6 including minimum and maximum age limits, which shall be
 62  7 prescribed and published in advance by the commission and
 62  8 posted in the city hall, shall hold examinations for the
 62  9 purpose of determining the qualifications of applicants for
 62 10 positions under civil service, other than promotions, which
 62 11 examinations shall be practical in character and shall relate
 62 12 to matters which will fairly test the mental and physical
 62 13 ability of the applicant to discharge the duties of the
 62 14 position to which the applicant seeks appointment.  The
 62 15 physical examination of applicants for appointment to the
 62 16 positions of police officer, police matron, or fire fighter
 62 17 shall be held in accordance with medical protocols established
 62 18 by the board of trustees of the fire and police retirement
 62 19 system established by section 411.5 and shall be conducted by
 62 20 the medical board as established in section 411.5.  The board
 62 21 of trustees may change the medical protocols at any time the
 62 22 board so determines.  The commission shall conduct a medical
 62 23 physical examination of an applicant for the position of
 62 24 police officer, police matron, or fire fighter shall be
 62 25 conducted after a conditional offer of employment has been
 62 26 made to the applicant.  An applicant shall not be
 62 27 discriminated against on the basis of height, weight, sex, or
 62 28 race in determining physical or mental ability of the
 62 29 applicant.  Reasonable rules relating to strength, agility,
 62 30 and general health of applicants shall be prescribed.  The
 62 31 costs of the physical examination required under this
 62 32 subsection shall be paid from the trust and agency fund of the
 62 33 city.
 62 34    Sec. 85.  NEW SECTION.  400.8A  GUIDELINES FOR ONGOING
 62 35 FITNESS FOR POLICE OFFICERS AND FIRE FIGHTERS.
 63  1    The board of trustees of the fire and police retirement
 63  2 system established by section 411.5, in consultation with the
 63  3 medical board established in section 411.5, shall establish
 63  4 and maintain protocols and guidelines for ongoing wellness and
 63  5 fitness for police officers and fire fighters while in
 63  6 service.  The board of trustees may change the protocols and
 63  7 guidelines at any time the board so determines.  The protocols
 63  8 and guidelines shall be established by the board of trustees
 63  9 for the consideration of cities covered by this chapter and
 63 10 may be applied by a city for the purpose of determining
 63 11 continued wellness and fitness for members of the city's
 63 12 police and fire departments.  However, the protocols and
 63 13 guidelines shall not be applied to members of a police or fire
 63 14 department of a city who are covered by chapter 20 except
 63 15 through the collective bargaining process as provided under
 63 16 chapter 20.  The medical board established in section 411.5
 63 17 shall provide to cities and fire and police departments
 63 18 assistance regarding the possible implementation and operation
 63 19 of the protocols and guidelines for ongoing wellness and
 63 20 fitness provided by this section.  For purposes of this
 63 21 section, "wellness and fitness" means the process by which
 63 22 police officers and fire fighters maintain fitness for duty.
 63 23    Sec. 86.  Section 411.1, subsection 6, Code 1999, is
 63 24 amended to read as follows:
 63 25    6.  "Child" means only surviving issue of a deceased active
 63 26 or retired member, or a child legally adopted by a deceased
 63 27 member prior to the member's retirement.  "Child" includes
 63 28 only an individual who is under the age of eighteen years, an
 63 29 individual who is under the age of twenty-two years and is a
 63 30 full-time student, or an individual who is disabled at the
 63 31 time under the definitions used in section 402 202 of the
 63 32 Social Security Act as amended if the disability occurred to
 63 33 the individual during the time the individual was under the
 63 34 age of eighteen years and the parent of the individual was an
 63 35 active member of the system.
 64  1    Sec. 87.  Section 411.1, subsection 10, Code 1999, is
 64  2 amended to read as follows:
 64  3    10.  "Medical board" shall mean the board of physicians
 64  4 single medical provider network designated by the system as
 64  5 the medical board as provided for in section 411.5.
 64  6    Sec. 88.  Section 411.1, subsection 12, Code 1999, is
 64  7 amended to read as follows:
 64  8    12.  "Membership service" shall mean service as a police
 64  9 officers officer or a fire fighters fighter rendered since
 64 10 last becoming a member, or, where membership is regained as
 64 11 provided in this chapter, all of such service for a city which
 64 12 is credited as service pursuant to section 411.4.
 64 13    Sec. 89.  Section 411.1, subsection 19, Code 1999, is
 64 14 amended to read as follows:
 64 15    19.  "Surviving spouse" shall mean the surviving spouse of
 64 16 a marriage solemnized prior to retirement of a deceased member
 64 17 from active service.  Surviving spouse shall include a former
 64 18 spouse only if the division of assets in the dissolution of
 64 19 marriage decree pursuant to section 598.17 grants the former
 64 20 spouse rights of a spouse under this chapter.  If there is no
 64 21 surviving spouse of a marriage solemnized prior to retirement
 64 22 of a deceased member, surviving spouse includes a surviving
 64 23 spouse of a marriage of two years or more duration solemnized
 64 24 subsequent to retirement of the member.
 64 25    Sec. 90.  Section 411.1A, Code 1999, is amended to read as
 64 26 follows:
 64 27    411.1A  PURPOSE OF CHAPTER.
 64 28    The purpose of this chapter is to promote economy and
 64 29 efficiency in the municipal public safety service by providing
 64 30 doing the following:
 64 31    1.  Provide an orderly means for police officers and fire
 64 32 fighters to have a retirement system which will provide for
 64 33 the payment of pensions to retired members and members
 64 34 incurring disabilities, and to the surviving spouses and
 64 35 dependents of deceased members.
 65  1    2.  Provide a comprehensive disability program for police
 65  2 officers and fire fighters to include standards for entrance
 65  3 physical examinations, guidelines for ongoing fitness and
 65  4 wellness, disability pensions, and postdisability retirement
 65  5 compliance requirements.
 65  6    Sec. 91.  Section 411.3, subsection 2, Code 1999, is
 65  7 amended to read as follows:
 65  8    2.  Should any member in any period of five consecutive
 65  9 years after last becoming a member, be absent from service for
 65 10 more than four years cease to be employed as a police officer
 65 11 or fire fighter by a city, or should the member become a
 65 12 beneficiary or die, the member shall thereupon cease to be a
 65 13 member of the system.
 65 14    Sec. 92.  Section 411.4, Code 1999, is amended to read as
 65 15 follows:
 65 16    411.4  SERVICE CREDITABLE.
 65 17    1.  Service for fewer than six months of a year is not
 65 18 creditable as service.  Service of six months or more of a
 65 19 year is equivalent to one year of service, but in no case
 65 20 shall more than one year of service be creditable for all
 65 21 service in one calendar year, nor shall the system allow
 65 22 credit as service for any period of more than one month
 65 23 duration during which the member was absent without pay.
 65 24    2.  The system shall credit as service for a member of the
 65 25 system a previous period of service for which the only under
 65 26 any of the following circumstances:
 65 27    a.  The member had withdrawn the member's accumulated
 65 28 contributions, as defined in section 411.21, for the previous
 65 29 period of service.
 65 30    b.  The member returned to service after an absence of
 65 31 service of a period of less than four years from the last day
 65 32 of the prior period of service.
 65 33    c.  The member returned to service after an absence of
 65 34 service of a period of four or more years from the last day of
 65 35 the prior period of service and the member had sufficient
 66  1 service as of the last day of the prior period of service to
 66  2 have been entitled to a retirement allowance on that date
 66  3 under section 411.6, subsection 1, paragraph "b".
 66  4    Sec. 93.  Section 411.5, subsection 6, Code 1999, is
 66  5 amended by adding the following new paragraph:
 66  6    NEW PARAGRAPH.  c.  Notwithstanding any provision of
 66  7 chapter 22 to the contrary, the system's records may be
 66  8 released to any political subdivision, instrumentality, or
 66  9 agency of the state solely for use in a civil or criminal law
 66 10 enforcement activity pursuant to the requirements of this
 66 11 paragraph.  To obtain the records, the political subdivision,
 66 12 instrumentality, or agency of the state shall, in writing,
 66 13 certify to the system that the activity is authorized by law,
 66 14 provide a written description of the information desired, and
 66 15 describe the law enforcement activity for which the
 66 16 information is sought.  The system shall not be civilly or
 66 17 criminally liable for the release of records in accordance
 66 18 with the requirements of this paragraph.
 66 19    Sec. 94.  Section 411.5, subsection 8, Code 1999, is
 66 20 amended to read as follows:
 66 21    8.  MEDICAL BOARD.  The system board of trustees shall
 66 22 designate a single medical provider network as the medical
 66 23 board to be composed of three physicians who for the system.
 66 24 The medical board shall arrange for and pass upon all medical
 66 25 examinations required under the provisions of chapter 400 and
 66 26 this chapter, except that for and shall assist the system in
 66 27 all aspects of the comprehensive disability program described
 66 28 in section 411.1A.  For examinations required because of
 66 29 disability three physicians, a physician from the university
 66 30 of Iowa hospitals and clinics who medical board specializing
 66 31 in occupational medicine, and a second physician specializing
 66 32 in an appropriate field of medicine as determined by the
 66 33 occupational medicine physician shall pass upon the medical
 66 34 examinations required for disability retirements, and shall
 66 35 report to the system in writing its their conclusions and
 67  1 recommendations upon all matters referred to it the medical
 67  2 board.  Each report of a medical examination under section
 67  3 411.6, subsections 3 and 5, shall include the medical board's
 67  4 findings in accordance with section 411.6 as to the extent of
 67  5 the member's physical impairment.
 67  6    Sec. 95.  Section 411.6, subsection 2, Code 1999, is
 67  7 amended to read as follows:
 67  8    2.  ALLOWANCE ON SERVICE RETIREMENT.
 67  9    a.  The service retirement allowance for a member who
 67 10 terminates service, other than by death or disability, prior
 67 11 to July 1, 1990, shall consist of a pension which equals fifty
 67 12 percent of the member's average final compensation.
 67 13    b.  The service retirement allowance for a member who
 67 14 terminates service, other than by death or disability, on or
 67 15 after July 1, 1990, but before July 1, 1992, shall consist of
 67 16 a pension which equals fifty-four percent of the member's
 67 17 average final compensation.
 67 18    c.  Commencing July 1, 1992, for members who terminate
 67 19 service, other than by death or disability, on or after that
 67 20 date, but before July 1, 2000, the system shall increase the
 67 21 percentage multiplier of the member's average final
 67 22 compensation by an additional two percent each July 1 until
 67 23 reaching sixty percent of the member's average final
 67 24 compensation.  The applicable percentage multiplier shall be
 67 25 the rate in effect on the date of the member's termination
 67 26 from service.
 67 27    d.  Upon retirement from service on or after July 1, 2000,
 67 28 a member shall receive a service retirement allowance which
 67 29 shall consist of a pension which equals sixty-six percent of
 67 30 the member's average final compensation.
 67 31    d. e.  Commencing July 1, 1990, if the member has completed
 67 32 more than twenty-two years of creditable service, the service
 67 33 retirement allowance shall consist of a pension which equals
 67 34 the amount provided in paragraphs paragraph "b", and "c", or
 67 35 "d", plus an additional percentage as set forth below:
 68  1    (1)  For a member who terminates service, other than by
 68  2 death or disability, on or after July 1, 1990, but before July
 68  3 1, 1991, and who does not withdraw the member's contributions
 68  4 pursuant to section 411.23, upon the member's retirement there
 68  5 shall be added three-tenths percent of the member's average
 68  6 final compensation for each year of service over twenty-two
 68  7 years, excluding years of service after the member's fifty-
 68  8 fifth birthday.  However, this subparagraph does not apply to
 68  9 more than eight additional years of service.
 68 10    (2)  For a member who terminates service, other than by
 68 11 death or disability, on or after July 1, 1991, but before
 68 12 October 16, 1992, and who does not withdraw the member's
 68 13 contributions pursuant to section 411.23, upon the member's
 68 14 retirement there shall be added six-tenths percent of the
 68 15 member's average final compensation for each year of service
 68 16 over twenty-two years, excluding years of service after the
 68 17 member's fifty-fifth birthday.  However, this subparagraph
 68 18 does not apply to more than eight additional years of service.
 68 19    (3)  For a member who terminates service, other than by
 68 20 death or disability, on or after October 16, 1992, but before
 68 21 July 1, 1998, and who does not withdraw the member's
 68 22 contributions pursuant to section 411.23, upon the member's
 68 23 retirement there shall be added six-tenths percent of the
 68 24 member's average final compensation for each year of service
 68 25 over twenty-two years.  However, this subparagraph does not
 68 26 apply to more than eight additional years of service.
 68 27    (4)  For a member who terminates service, other than by
 68 28 death or disability, on or after July 1, 1998, but before July
 68 29 1, 2000, and who does not withdraw the member's contributions
 68 30 pursuant to section 411.23, upon the member's retirement there
 68 31 shall be added one and one-half percent of the member's
 68 32 average final compensation for each year of service over
 68 33 twenty-two years.  However, this subparagraph does not apply
 68 34 to more than eight additional years of service.
 68 35    (5)  For a member who terminates service, other than by
 69  1 death or disability, on or after July 1, 2000, and who does
 69  2 not withdraw the member's contributions pursuant to section
 69  3 411.23, upon the member's retirement there shall be added two
 69  4 percent of the member's average final compensation for each
 69  5 year of service over twenty-two years.  However, this
 69  6 subparagraph does not apply to more than eight additional
 69  7 years of service.
 69  8    Sec. 96.  Section 411.6, subsection 5, paragraph b, Code
 69  9 1999, is amended to read as follows:
 69 10    b.  If a member in service or the chief of the police or
 69 11 fire departments becomes incapacitated for duty as a natural
 69 12 or proximate result of an injury or disease incurred in or
 69 13 aggravated by the actual performance of duty at some definite
 69 14 time or place or while acting, pursuant to order, outside the
 69 15 city by which the member is regularly employed, the member,
 69 16 upon being found to be temporarily incapacitated following a
 69 17 medical examination as directed by the city, is entitled to
 69 18 receive the member's full pay and allowances from the city's
 69 19 general fund until re-examined as directed by the city and
 69 20 found to be fully recovered or until the city determines that
 69 21 the member is likely to be permanently disabled.  The If the
 69 22 temporary incapacity of a member continues more than sixty
 69 23 days, or if the city expects the incapacity to continue more
 69 24 than sixty days, the city shall notify the system of the
 69 25 temporary incapacity.  Upon notification by a city, the system
 69 26 may refer the matter to the medical board for review and
 69 27 consultation with the member's treating physician during the
 69 28 temporary incapacity.  Except as provided by this paragraph,
 69 29 the board of trustees of the statewide system has no
 69 30 jurisdiction over these matters until the city determines that
 69 31 the disability is likely to be permanent.
 69 32    Sec. 97.  Section 411.6, subsection 6, paragraph c, Code
 69 33 1999, is amended to read as follows:
 69 34    c.  Upon retirement for accidental disability on or after
 69 35 July 1, 1998, a member shall receive an accidental disability
 70  1 retirement allowance which shall consist of a pension in an
 70  2 amount equal to the greater of sixty percent of the member's
 70  3 average final compensation or the retirement allowance that
 70  4 the member would receive under subsection 2 if the member has
 70  5 had attained fifty-five years of age.
 70  6    Sec. 98.  Section 411.6, subsection 7, unnumbered paragraph
 70  7 1, Code 1999, is amended to read as follows:
 70  8    Once each year during the first five years following the
 70  9 retirement of a member on a disability retirement allowance,
 70 10 and once in every three-year period thereafter, the system
 70 11 may, and upon the member's application shall, require any
 70 12 disability beneficiary who has not yet attained age fifty-five
 70 13 to undergo a medical examination at a place designated by the
 70 14 medical board.  The examination shall be made by the medical
 70 15 board or in special cases, by an additional physician or
 70 16 physicians designated by such board.  If any disability
 70 17 beneficiary who has not attained the age of fifty-five refuses
 70 18 to submit to the medical examination, the member's allowance
 70 19 may be discontinued until withdrawal of such refusal, and if
 70 20 the refusal continues for one year all rights in and to the
 70 21 member's pension may be revoked by the system.  For a
 70 22 disability beneficiary who has not attained the age of fifty-
 70 23 five and whose entitlement to a disability retirement
 70 24 commenced on or after July 1, 2000, the medical board may, as
 70 25 part of the examination required by this subsection, suggest
 70 26 appropriate medical treatment or rehabilitation if, in the
 70 27 opinion of the medical board, the recommended treatment or
 70 28 rehabilitation would likely restore the disability beneficiary
 70 29 to duty.
 70 30    Sec. 99.  Section 411.6, subsection 7, paragraph a,
 70 31 unnumbered paragraph 1, Code 1999, is amended to read as
 70 32 follows:
 70 33    Should any beneficiary for either ordinary or accidental
 70 34 disability, except a beneficiary who is fifty-five years of
 70 35 age or over and would have completed twenty-two years of
 71  1 service if the beneficiary had remained in active service, be
 71  2 engaged in a gainful occupation paying more than the
 71  3 difference between the member's net retirement allowance and
 71  4 one and one-half times the earnable compensation of an active
 71  5 member at the same position on the salary scale within the
 71  6 member's rank as the member held at retirement, then the
 71  7 amount of the member's retirement allowance shall be reduced
 71  8 to an amount such that the member's net retirement allowance
 71  9 plus the amount earned by the member shall equal one and one-
 71 10 half times the amount of the current earnable compensation of
 71 11 an active member at the same position on the salary scale
 71 12 within the member's rank as the member held at retirement.
 71 13 Should the member's earning capacity earnings be later
 71 14 changed, the amount of the member's retirement allowance may
 71 15 be further modified, provided that the new retirement
 71 16 allowance shall not exceed the amount of the retirement
 71 17 allowance adjusted by annual readjustments of pensions
 71 18 pursuant to subsection 12 of this section nor an amount which
 71 19 would cause the member's net retirement allowance, when added
 71 20 to the amount earned by the beneficiary, to equal one and one-
 71 21 half times the amount of the earnable compensation of an
 71 22 active member at the same position on the salary scale within
 71 23 the member's rank as the member held at retirement.  A
 71 24 beneficiary restored to active service at a salary less than
 71 25 the average final compensation upon the basis of which the
 71 26 member was retired at age fifty-five or greater, shall not
 71 27 again become a member of the retirement system and shall have
 71 28 the member's retirement allowance suspended while in active
 71 29 service.  If the rank or position held by the retired member
 71 30 is subsequently abolished, adjustments to the allowable limit
 71 31 on the amount of income which can be earned in a gainful
 71 32 occupation shall be computed by the board of trustees as
 71 33 though such rank or position had not been abolished and salary
 71 34 increases had been granted to such rank or position on the
 71 35 same basis as increases granted to other ranks and positions
 72  1 in the department.  For purposes of this paragraph, "net
 72  2 retirement allowance" means the amount determined by
 72  3 subtracting the amount paid during the previous calendar year
 72  4 by the beneficiary for health insurance or similar health care
 72  5 coverage for the beneficiary and the beneficiary's dependents
 72  6 from the amount of the member's retirement allowance paid for
 72  7 that year pursuant to this chapter.  The beneficiary shall
 72  8 submit sufficient documentation to the system to permit the
 72  9 system to determine the member's net retirement allowance for
 72 10 the applicable year.
 72 11    Sec. 100.  Section 411.6, subsection 7, Code 1999, is
 72 12 amended by adding the following new paragraph:
 72 13    NEW PARAGRAPH.  c.  Should a disability beneficiary under
 72 14 age fifty-five be employed in a public safety occupation, the
 72 15 disability beneficiary's retirement allowance shall cease.
 72 16 Notwithstanding any provision of this chapter to the contrary,
 72 17 if a disability beneficiary is employed in a public safety
 72 18 occupation that would otherwise constitute membership service,
 72 19 the disability beneficiary shall not become a member of the
 72 20 system.  For purposes of this paragraph, "public safety
 72 21 occupation" means a peace officer, as defined in section
 72 22 97A.1; a protection occupation, as defined in section 97B.49B;
 72 23 a sheriff, deputy sheriff, or airport fire fighter, as defined
 72 24 in section 97B.49C; and a police officer or fire fighter as
 72 25 defined in section 411.1, who was not restored to active
 72 26 service as provided by this subsection.
 72 27    Sec. 101.  Section 411.6, subsection 8, Code 1999, is
 72 28 amended to read as follows:
 72 29    8.  ORDINARY DEATH BENEFIT.
 72 30    a.  Upon the receipt of proof of the death of a member in
 72 31 service, or a member not in service who has completed four or
 72 32 more years of service as provided in subsection 1, paragraph
 72 33 "b", there shall be paid to the person designated by the
 72 34 member to the system as the member's beneficiary, if the
 72 35 member has had one or more years of membership service and no
 73  1 pension is payable under subsection 9, an the greater of the
 73  2 following:
 73  3    (1)  An amount equal to fifty percent of the compensation
 73  4 earnable by the member during the year immediately preceding
 73  5 the member's death if the member is in service, or an amount
 73  6 equal to fifty percent of the compensation earned by the
 73  7 member during the member's last year of service if the member
 73  8 is not in service.
 73  9    (2)  An amount the member would have been entitled to
 73 10 withdraw pursuant to section 411.23 if the member had
 73 11 terminated service on the date of the member's death.
 73 12    b.  In lieu of the payment specified in paragraph "a", a
 73 13 beneficiary meeting the qualifications of paragraph "c" may
 73 14 elect to receive a monthly pension equal to one-twelfth of
 73 15 forty percent of the average final compensation of the member,
 73 16 but not less than twenty percent of the monthly earnable
 73 17 compensation paid to an active member holding the highest
 73 18 grade in the rank of fire fighter, for a beneficiary of a
 73 19 deceased member of a fire department, or the highest grade in
 73 20 the rank of police patrol officer, for a beneficiary of a
 73 21 deceased member of a police department, if the member was in
 73 22 service at the time of death.  For a member not in service at
 73 23 the time of death, the pension shall be reduced as provided in
 73 24 subsection 1, paragraph "b".
 73 25    For a member not in service at the time of death, the
 73 26 pension shall be paid commencing when the member would have
 73 27 attained the age of fifty-five except that if there is a child
 73 28 of the member, the pension shall be paid commencing with the
 73 29 member's death until the children reach the age of eighteen,
 73 30 or twenty-two if applicable child of the member no longer
 73 31 meets the definition of child as provided in section 411.1.
 73 32 The pension shall resume commencing when the member would have
 73 33 attained the age of fifty-five.
 73 34    For a member in service at the time of death, the pension
 73 35 shall be paid commencing with the member's death.  In addition
 74  1 to the pension, there shall also be paid for each child of a
 74  2 member, a monthly pension equal to six percent of the monthly
 74  3 earnable compensation paid to an active member holding the
 74  4 highest grade in the rank of fire fighter, for a child of a
 74  5 deceased member of a fire department, or the highest grade in
 74  6 the rank of police patrol officer, for a child of a deceased
 74  7 member of a police department.
 74  8    Notwithstanding section 411.6, subsection 8, Code 1985,
 74  9 effective July 1, 1990, for a member's surviving spouse who,
 74 10 prior to July 1, 1986, elected to receive pension benefits
 74 11 under this paragraph, the monthly pension benefit shall be
 74 12 equal to the higher of one-twelfth of forty percent of the
 74 13 average final compensation of the member, or the amount the
 74 14 surviving spouse was receiving on July 1, 1990.
 74 15    c.  The pension under paragraph "b" may be selected only by
 74 16 the following beneficiaries:
 74 17    (1)  The spouse.
 74 18    (2)  If there is no spouse, or if the spouse dies and there
 74 19 is a child of a member, then the guardian of the member's
 74 20 child or children, divided as the system determines, to
 74 21 continue as a joint and survivor pension until every child of
 74 22 the member dies or attains the age of eighteen, or twenty-two
 74 23 if applicable in equal shares.  The pension to each child
 74 24 shall terminate when the child no longer meets the definition
 74 25 of child in section 411.1.
 74 26    (3)  If there is no surviving spouse or child, then the
 74 27 member's dependent father or mother, or both, as the system
 74 28 determines, to continue until remarriage or death.
 74 29    d.  If there is no nomination of the member failed to
 74 30 designate a beneficiary, or if the beneficiary designated by
 74 31 the member predeceases the member, the benefits provided in
 74 32 paragraph "a" of this subsection shall be paid to the member's
 74 33 estate. as follows in the following order of priority:
 74 34    (1)  To the member's surviving spouse.
 74 35    (2)  To the member's surviving children, including any
 75  1 adult children, in equal shares.
 75  2    (3)  To the member's surviving parents, in equal shares.
 75  3    (4)  To the member's estate.
 75  4    (5)  To the member's heirs if the estate is not probated.
 75  5    Sec. 102.  Section 411.6, subsection 9, Code 1999, is
 75  6 amended to read as follows:
 75  7    9.  ACCIDENTAL DEATH BENEFIT.
 75  8    a.  If, upon the receipt of evidence and proof from the
 75  9 chief of the police or fire department that the death of a
 75 10 member in service was the natural and proximate result of an
 75 11 injury or disease incurred in or aggravated by the actual
 75 12 performance of duty at some definite time and place, or while
 75 13 acting pursuant to order, outside of the city by which the
 75 14 member is regularly employed, the system decides that death
 75 15 was so caused in the performance of duty, there shall be paid,
 75 16 in lieu of the ordinary death benefit provided in subsection
 75 17 8, to the member's estate or to such person having an
 75 18 insurable interest in the member's life as the member has
 75 19 nominated by written designation duly executed and filed with
 75 20 the system, the benefits an accidental death benefit as set
 75 21 forth in paragraphs "a" and "b" of this subsection:.  Disease
 75 22 under this subsection shall mean heart disease or any disease
 75 23 of the lungs or respiratory tract and shall be presumed to
 75 24 have been contracted while on active duty as a result of
 75 25 strain or the inhalation of noxious fumes, poison, or gases.
 75 26    a. b.  A An accidental death benefit pension equal to one-
 75 27 half of the average final compensation of the member shall be
 75 28 paid to the member's spouse, children or dependent parents as
 75 29 provided in paragraphs "c", "d", and "e" of subsection 8 of
 75 30 this section.  There as follows:
 75 31    (1)  To the member's spouse.
 75 32    (2)  If there is no spouse, or if the spouse dies and there
 75 33 is a child of the member, then to the member's child or
 75 34 children in equal shares.  The pension to each child shall
 75 35 terminate when the child no longer meets the definition of
 76  1 child in section 411.1.
 76  2    (3)  If there is no surviving spouse or child, then to the
 76  3 member's dependent father or mother, or both, as the system
 76  4 determines, to continue until remarriage or death.
 76  5    c.  In addition to the accidental death benefit pension
 76  6 provided in paragraph "b", there shall also be paid for each
 76  7 child of a member a monthly pension equal to six percent of
 76  8 the monthly earnable compensation paid to an active member
 76  9 holding the highest grade in the rank of fire fighter, for a
 76 10 child of a deceased member of a fire department, or holding
 76 11 the highest grade in the rank of police patrol officer, for a
 76 12 child of a deceased member of a police department.
 76 13    d.  A person eligible to receive the pension payable under
 76 14 paragraph "b" of this subsection may elect to receive the
 76 15 benefit payable under subsection 8, paragraph "a", in lieu of
 76 16 the pension provided in paragraph "b" of this subsection.
 76 17    b. e.  If there is no spouse, child, or dependent parent
 76 18 surviving a deceased member person entitled to the pension
 76 19 payable under paragraph "b" of this subsection, the death
 76 20 shall be treated as an ordinary death case and the benefit
 76 21 payable under subsection 8, paragraph "a", in lieu of the
 76 22 pension provided in paragraph "a" of this subsection, shall be
 76 23 paid to the member's estate as provided by that subsection.
 76 24    Disease under this subsection shall mean heart disease or
 76 25 any disease of the lungs or respiratory tract and shall be
 76 26 presumed to have been contracted while on active duty as a
 76 27 result of strain or the inhalation of noxious fumes, poison,
 76 28 or gases.
 76 29    Sec. 103.  Section 411.6, subsection 11, Code 1999, is
 76 30 amended to read as follows:
 76 31    11.  Pension to spouse and children of deceased pensioned
 76 32 member.  In the event of the death of any member receiving a
 76 33 retirement allowance under the provisions of subsections 2, 4,
 76 34 or 6 of this section there shall be paid a pension:
 76 35    a.  To the spouse, equal to one-half the amount received by
 77  1 the deceased beneficiary, but in no instance less than twenty
 77  2 percent of the monthly earnable compensation paid to an active
 77  3 member holding the highest grade in the rank of fire fighter,
 77  4 for a beneficiary of a deceased member of the fire department,
 77  5 or the highest grade in the rank of police patrol officer, for
 77  6 a beneficiary of a deceased member of a police department, and
 77  7 in addition a monthly pension equal to the monthly pension
 77  8 payable under subsection 9 of this section for each child
 77  9 under eighteen years of age or twenty-two years of age if
 77 10 applicable; or
 77 11    b.  If the spouse dies either prior or subsequent to the
 77 12 death of the member, to the guardian of each surviving child,
 77 13 a monthly pension equal to the monthly pension payable under
 77 14 subsection 9 of this section for the support of the child.
 77 15    Sec. 104.  Section 411.6, Code 1999, is amended by adding
 77 16 the following new subsection:
 77 17    NEW SUBSECTION.  14.  BENEFICIARY DESIGNATION.  A member
 77 18 may designate, in writing on a form prescribed by the system,
 77 19 any person or persons to whom the system will pay a death
 77 20 benefit under this section in the event of the member's death.
 77 21 If the member is married at the time a designation is signed,
 77 22 a designation of a beneficiary other than the member's spouse
 77 23 shall not be valid unless the member's spouse consents in
 77 24 writing to the designation.  A designation filed with the
 77 25 system shall be deemed revoked if, subsequent to the
 77 26 designation, a new designation is filed with the system, the
 77 27 member marries, or the member divorces the individual who was
 77 28 the member's named beneficiary.
 77 29    Sec. 105.  Section 411.6, Code 1999, is amended by adding
 77 30 the following new subsection:
 77 31    NEW SUBSECTION.  15.  LINE OF DUTY DEATH BENEFIT.
 77 32    a.  If, upon the receipt of evidence and proof from the
 77 33 chief of the police or fire department that the death of a
 77 34 member in service was the direct and proximate result of a
 77 35 traumatic personal injury incurred in the line of duty, the
 78  1 system decides that death was so caused, there shall be paid,
 78  2 to a person authorized to receive an accidental death benefit
 78  3 as provided in subsection 9, paragraph "b", the amount of one
 78  4 hundred thousand dollars, which shall be payable in a lump
 78  5 sum.
 78  6    b.  A line of duty death benefit shall not be payable under
 78  7 this subsection if any of the following applies:
 78  8    (1)  The death resulted from stress, strain, occupational
 78  9 illness, or a chronic, progressive, or congenital illness,
 78 10 including, but not limited to, a disease of the heart, lungs,
 78 11 or respiratory system, unless a traumatic personal injury was
 78 12 a substantial contributing factor to the member's death.
 78 13    (2)  The death was caused by the intentional misconduct of
 78 14 the member or by the member's intent to cause the member's own
 78 15 death.
 78 16    (3)  The member was voluntarily intoxicated at the time of
 78 17 death.
 78 18    (4)  The member was performing the member's duties in a
 78 19 grossly negligent manner at the time of death.
 78 20    (5)  An individual who would otherwise be entitled to a
 78 21 benefit under this subsection was, through the individual's
 78 22 actions, a substantial contributing factor to the member's
 78 23 death.
 78 24    Sec. 106.  Section 411.6, Code 1999, is amended by adding
 78 25 the following new subsection:
 78 26    NEW SUBSECTION.  16.  INELIGIBILITY FOR DISABILITY
 78 27 BENEFITS.
 78 28    a.  A member otherwise eligible to receive a disability
 78 29 retirement benefit under this chapter shall not be eligible to
 78 30 receive such a benefit if the system determines that any of
 78 31 the following conditions for ineligibility apply:
 78 32    (1)  The disability would not exist but for the member's
 78 33 chemical dependency, as defined in section 125.2, on a
 78 34 schedule I controlled substance, as defined in section
 78 35 124.204, or the member's chemical dependency on a schedule II
 79  1 controlled substance, as defined in section 124.206, resulting
 79  2 from the inappropriate use of the schedule II controlled
 79  3 substance.
 79  4    (2)  The disability is a mental disability proximately
 79  5 caused by appropriate disciplinary actions taken against the
 79  6 member, or by conflicts with a superior or coworker if the
 79  7 superior or coworker was acting legally and appropriately
 79  8 toward the member when the conflicts occurred.
 79  9    b.  A member otherwise eligible to receive a disability
 79 10 retirement benefit under this chapter, or who is receiving
 79 11 such a benefit, shall not be eligible to receive such a
 79 12 benefit beginning with the month following the determination
 79 13 by the system that the disability would not exist but for the
 79 14 action of the member for which the member has been convicted
 79 15 of a felony.
 79 16    c.  A member eligible to commence receiving a disability
 79 17 benefit on or after July 1, 2000, may be ineligible to receive
 79 18 a disability retirement benefit if the system determines that
 79 19 the member's alcoholism or drug addiction was a contributing
 79 20 factor material to the determination of the member's
 79 21 disability.  Upon a determination that the member's alcoholism
 79 22 or drug addiction was a contributing factor in the member's
 79 23 disability, the system shall direct the member to undergo
 79 24 substance abuse treatment that the medical board determines is
 79 25 appropriate to treat the member's alcoholism or drug
 79 26 addiction.  After the end of a twenty-four-month period
 79 27 following the member's first month of entitlement to a
 79 28 disability benefit, the system shall reevaluate the member's
 79 29 disability.  If the system determines that the member failed
 79 30 to comply with the treatment program prescribed by this
 79 31 paragraph and that the member would not be disabled but for
 79 32 the member's alcoholism or drug addiction, the member's
 79 33 entitlement to a disability benefit under this chapter shall
 79 34 terminate effective the first day of the first month following
 79 35 the month the member is notified of the system's
 80  1 determination.
 80  2    Sec. 107.  Section 411.6, Code 1999, is amended by adding
 80  3 the following new subsection:
 80  4    NEW SUBSECTION.  17.  LIMITATIONS ON BENEFITS – PRISONERS.
 80  5    a.  An individual who is otherwise entitled to a retirement
 80  6 allowance under this chapter shall not receive a retirement
 80  7 allowance for any month during which both of the following
 80  8 conditions exist:
 80  9    (1)  The individual is confined in a jail, prison, or
 80 10 correctional facility pursuant to the individual's conviction
 80 11 of a felony.
 80 12    (2)  The individual has a spouse, or a child or children,
 80 13 as defined in section 411.1.
 80 14    b.  The amount of the retirement allowance not paid to the
 80 15 individual under paragraph "a" shall be paid in the following
 80 16 order of priority:
 80 17    (1)  To the individual's spouse, if any.
 80 18    (2)  If there is no spouse, then to the individual's child
 80 19 or children, as defined in section 411.1.
 80 20    c.  This subsection shall not be construed in a manner that
 80 21 impairs the rights of any individual under a marital property,
 80 22 spousal support, or child support order.  In addition, this
 80 23 subsection shall not be construed to impair the statutory
 80 24 rights of a governmental entity, including, but not limited
 80 25 to, the right of a governmental entity to collect an amount
 80 26 for deposit in the victim compensation fund established in
 80 27 chapter 915.
 80 28    Sec. 108.  Section 411.11, Code 1999, is amended to read as
 80 29 follows:
 80 30    411.11  CONTRIBUTIONS BY THE CITY.
 80 31    1.  On or before January 1 of each year the system shall
 80 32 certify to the superintendent of public safety of each
 80 33 participating city the amounts which will become due and
 80 34 payable during the year next following to the fire and police
 80 35 retirement fund.  The amounts so certified shall be included
 81  1 by the superintendent of public safety in the annual budget
 81  2 estimate.  The amounts so certified shall be appropriated by
 81  3 the respective cities and transferred to the retirement system
 81  4 for the ensuing year.  The cities shall annually levy a tax
 81  5 sufficient in amount to cover the appropriations.
 81  6    2.  Amounts paid by a city to a member as back pay that
 81  7 would have constituted earnable compensation if paid when
 81  8 earned shall be allocated by the system as earnable
 81  9 compensation to the period or periods for which paid and
 81 10 employer and employee contributions shall be paid to the
 81 11 system for the amounts.  The contribution rate to be applied
 81 12 to such amounts shall be determined pursuant to section 411.8
 81 13 based on the rates in effect for the period or periods to
 81 14 which the amounts are allocated.  Interest on the
 81 15 contributions required to be paid shall be calculated pursuant
 81 16 to this section as if the contributions were unpaid as of the
 81 17 date the contributions would have been due if the back pay had
 81 18 been paid to the member during the period in which it was due.
 81 19 The requirements of this subsection apply regardless of
 81 20 whether the back pay is made under a covenant not to sue,
 81 21 compromise settlement, denial of liability, or other agreement
 81 22 between the member and the employer.
 81 23    3.  Contributions unpaid on the date on which they are due
 81 24 and payable as prescribed by the system shall bear interest at
 81 25 the greater of the interest rate assumption adopted by the
 81 26 board of trustees or the rate of interest on the short-term
 81 27 investment fund account of the system's custodial bank for the
 81 28 period the contributions remain unpaid.  Interest due pursuant
 81 29 to this section may be waived by the system pursuant to rules
 81 30 adopted by the board.  Interest collected pursuant to this
 81 31 section shall be paid into the retirement fund created in
 81 32 section 411.8.
 81 33    4.  If an employer fails to pay contributions or interest
 81 34 as required by this chapter after receiving thirty days'
 81 35 notice of the employer's obligation, the system may maintain a
 82  1 civil action to collect the unpaid contributions and interest
 82  2 from the employer, which action shall be heard as
 82  3 expeditiously as possible.  If the system prevails in the
 82  4 civil action to recover unpaid contributions and interest, the
 82  5 court shall require the employer to pay the costs of the
 82  6 action.
 82  7    Sec. 109.  Section 411.22, Code 1999, is amended to read as
 82  8 follows:
 82  9    411.22  LIABILITY OF THIRD PARTIES – SUBROGATION.
 82 10    1.  If a member receives an injury or dies for which
 82 11 benefits are payable under section 411.6, subsection 3, or 5,
 82 12 8, or 9, or section 411.15, and if the injury or death is
 82 13 caused under circumstances creating a legal liability for
 82 14 damages against a third party other than the retirement
 82 15 system, the retirement system is subrogated to the rights of
 82 16 the member or the member's legal representative beneficiary
 82 17 entitled to receive a death benefit and may maintain an action
 82 18 for damages against the third party for lost earnings and lost
 82 19 earnings capacity.  If the retirement system recovers damages
 82 20 in the action, the court shall enter judgment for distribution
 82 21 of the recovery as follows:
 82 22    a.  A sum sufficient to repay the retirement system for the
 82 23 amount of such benefits actually paid by the retirement system
 82 24 up to the time of the entering of the judgment.
 82 25    b.  A sum sufficient to pay the retirement system the
 82 26 present worth, computed at the interest rate provided in
 82 27 section 535.3 for court judgments and decrees, of the future
 82 28 payments of such benefits, for which the retirement system is
 82 29 liable, but the sum is not a final adjudication of the future
 82 30 payments which the member is entitled to receive.
 82 31    c.  A sum sufficient to repay the retirement system for the
 82 32 costs and expenses of maintaining the action.
 82 33    d.  Any balance remaining after the repayments provided by
 82 34 paragraphs "a" through "c" shall be paid to the injured
 82 35 member, or the beneficiary under section 411.6, subsection 8
 83  1 or 9, whichever is applicable.
 83  2    2.  If the system, after receiving written notice of the
 83  3 third-party liability, declines in writing to maintain an
 83  4 action against the third party or fails to maintain an action
 83  5 within one hundred eighty days of receiving written notice of
 83  6 the third-party liability, the member, the member's estate, or
 83  7 the legal representative of the member or the member's estate,
 83  8 may maintain an action for damages against the third party.
 83  9 If a member or a member's legal representative commences such
 83 10 an action is commenced, the plaintiff member, estate, or
 83 11 representative shall serve a copy of the original notice upon
 83 12 the retirement system not less than ten days before the trial
 83 13 of the action, but a failure to serve the notice does not
 83 14 prejudice the rights of the retirement system, and the
 83 15 following rights and duties ensue:
 83 16    a.  The retirement system shall be indemnified out of the
 83 17 recovery of damages to the extent of benefit payments made
 83 18 paid or awarded by the retirement system, with legal interest,
 83 19 except that the plaintiff member's or estate's attorney fees
 83 20 may be first allowed by the district court.  For purposes of
 83 21 this paragraph, "benefit payments paid or awarded" means the
 83 22 sum of the following amounts:
 83 23    (1)  The amount of benefits actually paid by the retirement
 83 24 system up to the time of the entering of the judgment.
 83 25    (2)  The present worth, computed at the interest rate
 83 26 provided in section 535.3 for court judgments and decrees, of
 83 27 the future payments of such benefits, for which the retirement
 83 28 system is liable, but the sum is not a final adjudication of
 83 29 the future payments which the member is entitled to receive.
 83 30    b.  The retirement system has a lien on the damage claim
 83 31 against the third party and on any judgment on the damage
 83 32 claim for benefits for which the retirement system is liable.
 83 33 In order to continue and preserve the lien, the retirement
 83 34 system shall file a notice of the lien within thirty days
 83 35 after receiving a copy of the original notice in the office of
 84  1 the clerk of the district court in which the action is filed.
 84  2    2.  If a member fails to bring an action for damages
 84  3 against a third party within thirty days after the retirement
 84  4 system requests the member in writing to do so, the retirement
 84  5 system is subrogated to the rights of the member and may
 84  6 maintain the action against the third party, and may recover
 84  7 damages for the injury to the same extent that the member may
 84  8 recover damages for the injury.  If the retirement system
 84  9 recovers damages in the action, the court shall enter judgment
 84 10 for distribution of the recovery as follows:
 84 11    a.  A sum sufficient to repay the retirement system for the
 84 12 amount of such benefits actually paid by the retirement system
 84 13 up to the time of the entering of the judgment.
 84 14    b.  A sum sufficient to pay the retirement system the
 84 15 present worth, computed at the interest rate provided in
 84 16 section 535.3 for court judgments and decrees, of the future
 84 17 payments of such benefits, for which the retirement system is
 84 18 liable, but the sum is not a final adjudication of the future
 84 19 payments which the member is entitled to receive.
 84 20    c.  Any balance shall be paid to the member.
 84 21    3.  Before a settlement is effective between the retirement
 84 22 system and a third party who is liable for an injury or death,
 84 23 the member or beneficiary must consent in writing to the
 84 24 settlement; and if the settlement is between the member or the
 84 25 member's estate and a third party, the retirement system must
 84 26 consent in writing to the settlement; or on refusal to
 84 27 consent, in either case, the district court in the county in
 84 28 which either the city or the retirement system is located must
 84 29 consent in writing to the settlement.
 84 30    4.  For purposes of subrogation under this section, a
 84 31 payment made to an injured member, a member's estate, or the
 84 32 member's legal representative of the member or member's
 84 33 estate, by or on behalf of a third party or the third party's
 84 34 principal or agent, who is liable for, connected with, or
 84 35 involved in causing the injury to or death of the member,
 85  1 shall be considered paid as damages because the injury or
 85  2 death was caused under circumstances creating a legal
 85  3 liability against the third party, whether the payment is made
 85  4 under a covenant not to sue, compromise settlement, denial of
 85  5 liability, or is otherwise made.
 85  6    Sec. 110.  EFFECTIVE DATE – RETROACTIVE APPLICABILITY.
 85  7 Sections 88, 91, 92, 105, and 108 of this Act, amending
 85  8 section 411.1, subsection 12; section 411.3; section 411.4;
 85  9 section 411.6, by creating new subsection 15; and section
 85 10 411.11, being deemed of immediate importance, take effect upon
 85 11 enactment and are retroactively applicable to January 1, 1992,
 85 12 and are applicable on and after that date.
 85 13    Sec. 111.  EFFECTIVE DATE.  Section 87 of this Act amending
 85 14 section 411.1, subsection 10, and section 94 of this Act,
 85 15 amending section 411.5, subsection 8, take effect July 1,
 85 16 2001.  
 85 17                           DIVISION IV
 85 18                   JUDICIAL RETIREMENT SYSTEM
 85 19    Sec. 112.  Section 602.9104, subsection 1, Code 1999, is
 85 20 amended to read as follows:
 85 21    1.  A judge to whom this article applies, shall be paid an
 85 22 amount equal to ninety-six ninety-five percent of the basic
 85 23 salary of the judge as set by the general assembly.  An amount
 85 24 equal to four five percent of the basic salary of the judge as
 85 25 set by the general assembly is designated as the judge's
 85 26 contribution to the judicial retirement fund, and shall be
 85 27 paid by the state in the manner provided in subsection 2.
 85 28    Sec. 113.  Section 602.9104, subsection 4, paragraph a,
 85 29 subparagraph (2), Code 1999, is amended to read as follows:
 85 30    (2)  "Fully funded status" means that the most recent
 85 31 actuarial valuation reflects that, using the aggregate cost
 85 32 projected unit credit method in accordance with generally
 85 33 recognized and accepted actuarial principles and practices set
 85 34 forth by the American academy of actuaries, the funded status
 85 35 of the system is at least one hundred percent.
 86  1    Sec. 114.  Section 602.9104, subsection 4, paragraph b,
 86  2 Code 1999, is amended to read as follows:
 86  3    b.  Effective with the fiscal year commencing July 1, 1994,
 86  4 and for each subsequent fiscal year until the system attains
 86  5 fully funded status, based upon the benefits provided for
 86  6 judges through the judicial retirement system as of July 1,
 86  7 2001, the state shall contribute annually to the judicial
 86  8 retirement fund an amount equal to at least twenty-three and
 86  9 seven-tenths percent of the basic salary of all judges covered
 86 10 under this article.  Commencing with the first fiscal year in
 86 11 which the system attains fully funded status, based upon the
 86 12 benefits provide for judges through the judicial retirement
 86 13 system as of July 1, 2001, and for each subsequent fiscal
 86 14 year, the state shall contribute to the judicial retirement
 86 15 fund the required contribution rate.  The state's contribution
 86 16 shall be appropriated directly to the judicial retirement
 86 17 fund.
 86 18    Sec. 115.  Section 602.9107, subsection 1, Code 1999, is
 86 19 amended to read as follows:
 86 20    1.  a.  The annual annuity of a judge under this system is
 86 21 an amount equal to three percent of the judge's average annual
 86 22 basic salary for the judge's last three years as a judge of
 86 23 one or more of the courts included in this article, multiplied
 86 24 by the judge's years of service as a judge of one or more of
 86 25 the courts for which contributions were made to the system.
 86 26 However, an annual annuity shall not exceed an amount equal to
 86 27 a specified percentage of the basic annual salary which the
 86 28 judge is receiving at the time the judge becomes separated
 86 29 from service.  Forfeitures shall not be used to increase the
 86 30 annuities a judge or survivor would otherwise receive under
 86 31 the system.
 86 32    b.  "Specified percentage", for purposes of this section,
 86 33 means as follows:
 86 34    (1)  For judges who retire and receive an annuity prior to
 86 35 July 1, 1998, the specified percentage shall be fifty percent.
 87  1    (2)  For judges who retire and receive an annuity on or
 87  2 after July 1, 1998, but before July 1, 2000, the specified
 87  3 percentage shall be fifty-two percent.
 87  4    (3)  For judges who retire and receive an annuity on or
 87  5 after July 1, 2000, but before July 1, 2001, the specified
 87  6 percentage shall be fifty-six percent.
 87  7    (4)  For judges who retire and receive an annuity on or
 87  8 after July 1, 2001, the specified percentage shall be sixty
 87  9 percent.
 87 10    Sec. 116.  Section 602.9204, Code Supplement 1999, is
 87 11 amended to read as follows:
 87 12    602.9204  SALARY – ANNUITY OF SENIOR JUDGE AND RETIRED
 87 13 SENIOR JUDGE.
 87 14    1.  A judge who retires on or after July 1, 1994, and who
 87 15 is appointed a senior judge under section 602.9203 shall be
 87 16 paid a salary as determined by the general assembly.  A senior
 87 17 judge or retired senior judge shall be paid an annuity under
 87 18 the judicial retirement system in the manner provided in
 87 19 section 602.9109, but computed under this section in lieu of
 87 20 section 602.9107, as follows:  The annuity paid to a senior
 87 21 judge or retired senior judge shall be an amount equal to
 87 22 three percent of the basic senior judge salary, multiplied by
 87 23 the judge's years of service prior to retirement as a judge of
 87 24 one or more of the courts included under this article, for
 87 25 which contributions were made to the system, except the
 87 26 annuity of the senior judge or retired senior judge shall not
 87 27 exceed fifty percent an amount equal to the applicable
 87 28 specified percentage of the basic senior judge salary used in
 87 29 calculating the annuity.  However, following the twelve-month
 87 30 period during which the senior judge or retired senior judge
 87 31 attains seventy-eight years of age, the annuity paid to the
 87 32 person shall be an amount equal to three percent of the basic
 87 33 senior judge salary cap, multiplied by the judge's years of
 87 34 service prior to retirement as a judge of one or more of the
 87 35 courts included under this article, for which contributions
 88  1 were made to the system, except that the annuity shall not
 88  2 exceed fifty percent an amount equal to the applicable
 88  3 specified percentage of the basic senior judge salary cap.  A
 88  4 senior judge or retired senior judge shall not receive
 88  5 benefits calculated using a basic senior judge salary
 88  6 established after the twelve-month period in which the senior
 88  7 judge or retired senior judge attains seventy-eight years of
 88  8 age.  The state shall provide, regardless of age, to an active
 88  9 senior judge or a senior judge with six years of service as a
 88 10 senior judge and to the judge's spouse, and pay for medical
 88 11 insurance until the judge attains the age of seventy-eight
 88 12 years.
 88 13    2.  As used in this section, unless the context otherwise
 88 14 requires:
 88 15    a.  "Applicable specified percentage" means, for a senior
 88 16 judge or retired senior judge, the specified percentage, as
 88 17 defined in section 602.9107, subsection 1, that applied on the
 88 18 date the judge was separated from full-time service.
 88 19    a. b.  "Basic senior judge salary" means the basic annual
 88 20 salary which the judge is receiving at the time the judge
 88 21 becomes separated from full-time service, as would be used in
 88 22 computing an annuity pursuant to section 602.9107 without
 88 23 service as a senior judge, plus seventy-five percent of the
 88 24 escalator.
 88 25    b. c.  "Basic senior judge salary cap" means the basic
 88 26 senior judge salary, at the end of the twelve-month period
 88 27 during which the senior judge or retired senior judge attained
 88 28 seventy-eight years of age, of the office in which the person
 88 29 last served as a judge before retirement as a judge or senior
 88 30 judge.
 88 31    c. d.  "Escalator" means the difference between the current
 88 32 basic salary, as of the time each payment is made up to and
 88 33 including the twelve-month period during which the senior
 88 34 judge or retired senior judge attains seventy-eight years of
 88 35 age, of the office in which the senior judge last served as a
 89  1 judge before retirement as a judge or senior judge, and the
 89  2 basic annual salary which the judge is receiving at the time
 89  3 the judge becomes separated from full-time service as a judge
 89  4 of one or more of the courts included in this article, as
 89  5 would be used in computing an annuity pursuant to section
 89  6 602.9107 without service as a senior judge.
 89  7    Sec. 117.  JUDICIAL RETIREMENT SYSTEM – LEGISLATIVE INTENT
 89  8 – NOTIFICATION – REPORT.
 89  9    1.  It is the intent of the general assembly that once the
 89 10 judicial retirement system attains fully funded status based
 89 11 upon the benefits provided for judges through July 1, 2001,
 89 12 the employer and employee contribution rates established to
 89 13 fund the judicial retirement system should be adjusted to
 89 14 reflect the ratio of employer and employee contribution rates
 89 15 required under the Iowa public employees' retirement system.
 89 16    2.  The state court administrator shall notify, in writing,
 89 17 the public retirement systems committee established in section
 89 18 97D.4, when the state court administrator anticipates that the
 89 19 judicial retirement system is within two additional fiscal
 89 20 years of attaining fully funded status as defined in section
 89 21 602.9104 based upon the benefits provided for judges through
 89 22 July 1, 2001.  In addition, the state court administrator
 89 23 shall, following the notification to the committee as provided
 89 24 in this section and in consultation with the Iowa judges
 89 25 association, conduct a study and submit a report, including
 89 26 its findings and recommendations, to the public retirement
 89 27 systems committee prior to the next scheduled meeting of the
 89 28 committee concerning appropriate methods of adequately
 89 29 financing the judicial retirement system once the system
 89 30 reaches fully funded status.  In conducting the study, the
 89 31 state court administrator shall consider, and make
 89 32 recommendations concerning, the appropriateness of funding the
 89 33 judicial retirement system by establishing employer and
 89 34 employee contribution rates which shall maintain the actuarial
 89 35 soundness of the system and which shall reflect the intent of
 90  1 the general assembly as contemplated in subsection 1.
 90  2    Sec. 118.  FIRE FIGHTER AND EMERGENCY MEDICAL SERVICES
 90  3 PROVIDER BENEFITS – REPORT.  The department of management
 90  4 shall conduct a study concerning the possible implementation
 90  5 of a system to provide retirement benefits to volunteer fire
 90  6 fighters and emergency medical service personnel and to
 90  7 provide death and survivor benefits, including but not limited
 90  8 to providing for payment of postsecondary education expenses
 90  9 of dependent children, when a volunteer fire fighter or
 90 10 emergency medical service provider dies in the line of duty.
 90 11 The study shall examine what benefits should be provided, if
 90 12 any, as well as possible funding mechanisms to provide any
 90 13 such proposed benefits, including the use of excess insurance
 90 14 premium tax receipts, but excluding the fire and police
 90 15 retirement fund created in section 411.8.  In conducting the
 90 16 study, the department shall consult with the department of
 90 17 public safety; the department of personnel; and
 90 18 representatives from the Iowa firemen's association; the Iowa
 90 19 fire chief's association; the Iowa association of professional
 90 20 firefighters; the Iowa association of professional fire
 90 21 chiefs; the Iowa firefighters group; the state fire service
 90 22 and emergency response council, if established by law, or the
 90 23 fire service institute advisory committee established by
 90 24 section 266.46; the Iowa emergency medical services
 90 25 association; and the Iowa league of cities.  The department
 90 26 shall submit a report concerning the results of its study,
 90 27 including any findings and recommendations, to the general
 90 28 assembly by January 8, 2001.  
 90 29 
 90 30 
 90 31                                                             
 90 32                               MARY E. KRAMER
 90 33                               President of the Senate
 90 34 
 90 35 
 91  1                                                             
 91  2                               BRENT SIEGRIST
 91  3                               Speaker of the House
 91  4 
 91  5    I hereby certify that this bill originated in the Senate and
 91  6 is known as Senate File 2411, Seventy-eighth General Assembly.
 91  7 
 91  8 
 91  9                                                             
 91 10                               MICHAEL E. MARSHALL
 91 11                               Secretary of the Senate
 91 12 Approved                , 2000
 91 13 
 91 14 
 91 15                               
 91 16 THOMAS J. VILSACK
 91 17 Governor
     

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